1987 (12) TMI 55 - SUPREME COURT

Whether stacks of "eucalyptus-wood" sold by the forest department after separating the "Ballies"and "poles" constitute and answer the description of 'Timber' under entry 32A of Part II of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958?

Held that:- What emerges therefore, is that the goods in question are not 'Timber' within the meaning and for purposes of entry 32A of the Act.

In regard to the question as to what other description the goods answer and which other entry they fall under, learned Counsel on both sides submitted that, if we hold that entry 32A is not the appropriate one, the matter be remitted to the High Court for a fresh consideration of the matter in the light of such other or further material the parties may place before the High Court. We accept this submission. Appeals allowed in part and the finding of the High Court that the goods in question fall within and attract entry 32A of Part II of Schedule II of the 'Act' is set aside and the matter is remitted to the High Court for an appropriate decision as to which other entry the goods in question attract. The concerned Respondents are directed to refund to the appellants, sums equivalent to 6% wherever the taxes are already recovered at 16%.