1993 (1) TMI 286

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..... is the petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. We are concerned with the assessment year 1984-85. The assessee is a manufacturer/dealer in packing cases, pencil slats, etc. In this proceeding, we are concerned with regarding the levy of tax on the purchase value of soft wood used for manufacture of packing slats and pencil slats. The Appellat .....

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..... lats and this view has been affirmed by this Court. On verification, we find that in Deputy Commissioner (Law) v. B. Thampan [1995] 96 STC 631 a Bench of this Court, has endorsed the view of the Sales Tax Appellate Tribunal that pencil slats is nothing else than timber cut into small pieces of planks and this finding of the Appellate Tribunal is a finding of fact and also it is fortified by the de .....

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