2006 (10) TMI 409

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..... State against the common order of the Tribunal in the case of the same assessee for the two assessment years 1994-95 and 1995-96 is whether the Tribunal was justified in cancelling assessment under section 5A on the purchase turnover of timber from agriculturists by the respondent-assessee for use in manufacture of furniture for sale in the State. Even though assessment was sustained in first appe .....

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..... , namely, timber is taxable and the purchase is in the circumstance under which no tax is payable by the seller, the respondent is liable to pay tax under section 5A as respondent admittedly used item in the manufacture of furniture for sale in the State. The next question to be considered is whether section 5A applies in respect of commodities falling under the Fifth Schedule to the Kerala Gener .....

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..... a registered dealer other than for resale was brought to tax under column (8). Therefore, in respondentassessee's case even though timber purchased is used in manufacture and were not sold, liability under section 5A should be limited to the tax payable under column (4) of the Fifth Schedule. We, therefore, allow the revision cases by reversing the order of the Tribunal but with direction to t .....

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