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1984 (3) TMI 61 - KARNATAKA HIGH COURTExtract: .......ecorded by the Tribunal. Merely because the trees were cut, dressed and sized into logs for the purpose of convenient sale, it cannot be construed as converting them into stock-in-trade. The assessee has failed to prove that he was a dealer doing business in timber. In the result, we answer the question in the, affirmative and against the assessee.
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