9911796707
TMI Blog1996 (4) TMI 466X X X X Extracts X X X X X X X X Extracts X X X X ..... 1988] 68 STC 324, laying down the proposition that the firewood could be assessed only as firewood at the rate of tax prevalent during the period or whether the situation would be governed by the decision of this Court in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. C.R. Paul Sons [1985] 59 STC 231 in regard to which, following the said decision in T.R.C. No. 8 of 1983 this Court by the judgment dated November 13, 1984, took the view that the assessee will not be entitled to the benefit of the concessional rate of 1 per cent under entry No. 55 of the First Schedule which was, it is submitted, confirmed by the Supreme Court by the order dated April 19, 1991 dismissing the Special Leave Petition No. 7582 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the surface of the judgment, the order of the Supreme Court makes it clear that although a question of fact, the manner in which the High Court has treated the matter and has come to its conclusion, concludes the matter beyond doubt. It has to be said therefore, as a consequence, that in both the situations there was no difficulty with regard to the factual basis as they edify for the consequential conclusion as to which of the articles would govern the situation of liability. 4.. Reading the orders of the three authorities we have this difficulty showing that the orders proceed on the presumption in the absence of the examination of the conclusion. The Assistant Commissioner (Assessment), Special Circle, in the order dated February 15, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fferent in any way. 6.. In paragraph 7 it would be found that the process of surrendering judgment continues and the first appellate authority has considered the question in the following manner: "The turnover involved is Rs. 36,930.96. The assessing authority who examined this point had held that what the appellant had purchased was pulp wood for the manufacture of wood pulp and hence such purchases could only be treated as pulp wood and not as firewood. The learned counsel on the other hand would argue that the wood purchased by the appellant-company is known in common parlance as firewood coming under item No. 55 of the First Schedule to the Kerala General Sales Tax Act and being a specified item in the Schedule the firewood purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X
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