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Commissioner, Sales Tax Vs. B.M. Wood Works : No. 2 - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtAllahabad High Court
Decided On
Case NumberS.T.R. No. 427 of 1970
Judge
Reported in[1973]32STC71a(All)
AppellantCommissioner, Sales Tax
RespondentB.M. Wood Works : No. 2
Appellant AdvocateStanding Counsel
Respondent AdvocateK.C. Agarwal, Adv.
Excerpt:
- r.l. gulati, j.1. this is a reference under section 11(3) of the u. p. sales tax act, 1948, by the commissioner, sales tax, lucknow. the question referred for our opinion is as below :whether boxes made of mr are timber products as contemplated by notification no. st-3393/x-1012-1962 dated 1st july, 1962, as amended by notification no. st-6879/x-10i2-1962 dated 19th january, 1963.2. a division bench of this court has held in commissioner of sales tax, u. p., lucknow v. b. m. wood works, allahabad 1971 u.p.t.c. 145 (s.t.r. no. 124 of 1970 decided on 19th february, 1971), that wooden boxes made of chir are timber products. following that decision, we answer the question in the affirmative, in favour of the department and against the assessee. there is no order as to costs.
Judgment:

R.L. Gulati, J.

1. This is a reference under Section 11(3) of the U. P. Sales Tax Act, 1948, by the Commissioner, Sales Tax, Lucknow. The question referred for our opinion is as below :

Whether boxes made of Mr are timber products as contemplated by Notification No. ST-3393/X-1012-1962 dated 1st July, 1962, as amended by Notification No. ST-6879/X-10I2-1962 dated 19th January, 1963.

2. A Division Bench of this Court has held in Commissioner of Sales Tax, U. P., Lucknow v. B. M. Wood Works, Allahabad 1971 U.P.T.C. 145 (S.T.R. No. 124 of 1970 decided on 19th February, 1971), that wooden boxes made of chir are timber products. Following that decision, we answer the question in the affirmative, in favour of the department and against the assessee. There is no order as to costs.


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