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TMI Blog2006 (9) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. In this assessment orders, inter-State sale in regard to supplying of khair wood to M/s. Mahesh Wood Products (P) Limited, Khawra Road, Bahetgarh, District Sonipat (Haryana) against 'C' forms was taxed at four per cent and on this account additional demand of Rs. 16,241 was created. This additional demand included penalty and interest under section 9(2) of the Central Sales Tax Act, 1956 read with sections 10(6) and 11(d) of the Punjab General Sales Tax Act, 1948. Against the orders of the Assessing Authority, dated March 10, 1987 an appeal was filed before the Deputy Excise and Taxation Commissioner (A) who vide his order dated May 30, 1988 dismissed the same. Still not satisfied with the orders of the Deputy Excise and Taxation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not denied by the assessee. It was submitted that use of khair wood by the assessee could not be conclusive. The order of the appellate authority referred to by the learned counsel for the assessee which extracts the definition from the Himachal Pradesh Private Forest Act, 1954 and the dictionary is as under: Himachal Pradesh Private Forest Act, 1954 Timber includes trees when they have fallen or have been fallen and all wood whether cut up or fashioned or followed out for any purpose or not. Webster Universal Dictionary (page 1557) Timber, timber, a building, to build, wooden building; a wood cut up and prepared for building growing trees thought of as wood with commercial value for building, a shaped, fitted piece of wood desig ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re capable of being put. The 'user-test' is logical; but is, again, inconclusive. The particular use to which an article can be applied in the hands of a special consumer is not determinative of the nature of the goods. Even as the description of the goods by the authorities of the forest department who called them varyingly as 'eucalyptus fuel-wood' 'eucalyptus wood-heap', etc., is not determinative, the fact that the purchasers were dealers in timber is also not conclusive. . . . 17.. The question is not really whether 'eucalyptus' (Nilgiri) tree is or is not a 'timber' tree. By every reckoning it is. Eucalyptus is a large, rapid growing, evergreen tree of the myrtle family, originally a na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire-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. Learned counsel for the assessee also relied upon the Himachal Pradesh Forest (Sale of Timber) Rules, 1969, wherein timber is defined as including khair . In Krupasindhu Sahu's case [1975] 35 STC 270 (Orissa), the question was whether logs made from tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the present case that khair wood was a different commodity than timber. In common parlance, meaning of term timber has been noticed in the judgment of the honourable Supreme Court in Ramavatar's case [1961] 12 STC 286. It has also been judicially noticed in the judgments relied upon by the learned counsel for the State that khair wood is a raw material for katha and it is used as such which supported the stand that in common parlance also, khair wood was not treated as same commodity as timber. Merely because khair wood could also be used for construction purposes, as contended by the learned counsel for the assessee or was described in the definition of timber in the Forest Rules for purposes of enforcing the provisions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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