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TMI Blog2023 (8) TMI 1093X X X X Extracts X X X X X X X X Extracts X X X X ..... to claim sale @1% of Khair wood against RM-1, as per Notification No.EXNF( 9)2/99 (ii) dated 23-07-1999 or not. HELD THAT:- The issue as to whether Khair wood falls within the definition of timber or converted timber, has already been decided by Hon ble Division Bench of this Court in KARTAR SINGH VERSUS STATE OF HP. AND OTHERS (AND OTHER CASES) [ 2008 (12) TMI 696 - HIMACHAL PRADESH HIGH COURT ] following the judgment of Hon ble High Court of Punjab Haryana in PANWAR TIMBERS VERSUS STATE OF PUNJAB [ 2006 (9) TMI 508 - PUNJAB AND HARYANA HIGH COURT ]. When the issue is covered by the above decisions, learned Tribunal has no authority or jurisdiction to make a Reference under Section 33(1) of the HPGST Act, 1968 to this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onverted timber or not as per notification dated 07-02-1992? (and liable for tax @12% as per Schedule A of the HP GST Act, 1968 entry No.34 and 35)? (iii) Whether Khair wood falls within the definition of Timber as defined u/s 2 (ii) (Explanation 3) of the HP GST Act, 1968, or is converted Timber or neither of them, in view of the different findings of the Ld. Financial Commissioner (Appeals) in different cases? (iv) Whether applicant is entitled to claim sale @1% of Khair wood against RM-1, as per Notification No.EXNF( 9)2/99 (ii) dated 23-07-1999 which notification under section 42-B of the Himachal Pradesh General Sales Tax Act, 1968, stipulates as follows:- for the period ending on 31-3-2009, the tax shall be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f assessee in question. Pending miscellaneous applications, if any, stand disposed of. STR No.1 of 2012 6. The first two questions of law referred for consideration in this case have already been dealt with in the other case (questions No.(i) and (ii) in STR No.4001 of 2013), therefore, we do not need to say anything more on that aspect again. 7. There is another question of law referred for consideration by the learned Tribunal, which is as under:- (iii) Whether 30 days grace period is available to the applicant in view of the provisions of section 4(2) of HPGST Act, 1968? 8. This being a question of law which fell within the jurisdiction of the learned Tribunal, learned Tribunal is directed to decide the same in acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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