9911796707
TMI Blog1998 (10) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... arise out of a common order of the Tribunal. The assessee is a dealer and manufacturer of ordinary portland cement, cement bonded particle board, pre-fab houses. The question involved in all these revision cases is whether the cement bonded particle board is to be classified under entry 114 of the First Schedule to the Andhra Pradesh General Sales Tax Act or under the general entry as unclassifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te agglomerated with natural or artificial resins or other organic binding substance in sheets, blocks, boards or in any other form and includes flush doors." 2.. The main argument of the learned counsel for the appellant is that cement bonded particle board is made up of 62 per cent cement and 28 per cent wood, sodium cilicate and aluminium sulphate 2 per cent and water 8 per cent, therefore it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d particle board as an article made up of wood and therefore the common parlance test is applicable and if the said test is applied these cement bonded particle boards fall under entry 114 of the First Schedule. 4.. We have already extracted the item in the above paragraph. It says plywood, particle board, lamin board batten board hard or soft wall-boards or insulating board and veneered panels, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he composition of which is predominantly of wood. 5.. The Tribunal is not correct in holding that the cement is used for the purpose of the panel acquiring strength and durability and by covering the wood particles with cement, they are protected and therefore it falls under entry 114. It is the other way. The cement bonded with wood particles and the presence of wood is less in quantity. Further ..... X X X X Extracts X X X X X X X X Extracts X X X X
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