9911796707
TMI Blog1989 (7) TMI 321X X X X Extracts X X X X X X X X Extracts X X X X ..... contended that the standing rubber trees are not timber and the sale value of the same will not form part of the turnover. But the assessing officer took the view that an estate owner felling standing rubber trees will come within the definition of the term "Dealer" and that the sale value will form part of the turnoverand that the standing rubber trees were nothing else than timber. The Sales Tax Officer relied on a Bench decision of this Court in George P. Mathew v. State of Kerala [1979] 43 STC 438. On appeal the Appellate Assistant Commissioner also held that the decision in George P. Mathew v. State of Kerala [1979] 43 STC 438 (Ker) is apt and it is applicable to the case of the petitioner. It was held in that case that the contract t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be excluded from agricultural produce within the meaning of Explanation (1)(ii) of section 2 (xxvii) of the Kerala General Sales Tax Act. We also referred to the decision in George P. Mathew v. State of Kerala [1979] 43 STC 438 (Ker). When the above tax revision cases came up for admission counsel submitted that the decision in Kanakapalam Estate v. State of Kerala [1989] 73 STC 336; 1989 (1) KLT 270, requires reconsideration in view of the decision of the Supreme Court in Mukesh Kumar Aggarwal Co. v. State of M.P. [1988] 68 STC 324. The Supreme Court noted the description regarding the nature of the wood sold as Nilgiri fuelwood and thereafter posed question in paragraph 6 as "The question is not really whether 'eucalyptus' (Nilgiri) tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on: "We must, however, add that no tests of general validity applicable to or governing all cases can at all be laid down. The point to note and emphasise is that all parts or portions of even a timber tree need not necessarily be 'timber'. Some parts are timber, some parts merely 'fire-wood' and yet others merely 'wood'. Having regard to the nature and description of the wood in the present case, we think, the 'wood-heaps' are not susceptible to be or admit of being called 'timber' with all the concomitants and associations of that idea. Perhaps, different considerations might apply if, say, the pieces of eucalyptus wood are of a longer-length or of a higher girth. Differences of degree can bring about differences of kind." We do not thi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
