1993 (1) TMI 286

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..... rala General Sales Tax Act, 1963. We are concerned with the assessment year 1984-85. The assessee is a manufacturer/dealer in packing cases, pencil slats, etc. In this proceeding, we are concerned with regarding the levy of tax on the purchase value of soft wood used for manufacture of packing slats and pencil slats. The Appellate Tribunal held that the levy of tax under section 5A of the Act on t .....

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..... we find that in Deputy Commissioner (Law) v. B. Thampan [1995] 96 STC 631 a Bench of this Court, has endorsed the view of the Sales Tax Appellate Tribunal that pencil slats is nothing else than timber cut into small pieces of planks and this finding of the Appellate Tribunal is a finding of fact and also it is fortified by the decision of the Supreme Court in State of Orissa v. Titaghur Paper Mil .....

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