1954 (6) TMI 11 - HC - VAT and Sales Tax

Summary

The High Court of Nagpur rejected the reference under section 438 of the Criminal Procedure Code against the conviction and sentence of the non-applicant under section 24(1)(a) of the C.P. and Berar Sales Tax Act, 1947. The non-applicant, a registered dealer, was convicted for selling timber cut from Government forest without a registration certificate. The defense argued he was not a manufacturer or producer of the goods, but the court found that by shaping trees into logs or rafters, the goods had commercial value and were taxable. The reference was rejected.