9911796707
TMI Blog2008 (12) TMI 696X X X X Extracts X X X X X X X X Extracts X X X X ..... f Himachal Pradesh, in exercise of its power under section 42B of the Himachal Pradesh General Sales Tax Act, 1968, issued Notification dated February 7, 1992, giving concession in the rate of tax on sale to an entrepreneur of goods (other than those specified in items Nos. 25 and 34 of Schedule A, appended to the Act), specified in its certificate of registration, for use by him, as raw material, in the manufacture in Himachal Pradesh of any goods (a) for sale in the State of Himachal Pradesh, or (b) for sale in the course of inter-State trade or commerce. Item No. 34 of Schedule A, appended to the Act is timber, but not including converted timber. The petitioners had been selling converted khair trees for manufacture of katha to entrepre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as been stated that earlier the petitioners had been availing of the concession because the converted timber, as per entry No. 34 of the Schedule A to the Act, is excluded from the term "timber", but on account of the amendment, converted timber has also been included in the term of "timber", so that the same stands excluded from the benefit given by notification dated February 7, 1992. We have heard the learned counsel for the parties and gone through the record. When confronted with the objection raised by the respondents that the petitioners have sought to invoke the jurisdiction of this court under article 226 of the Constitution of India, without availing of the alternative remedy of appeal, learned counsel for the petitioners submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in entry No. 34 of Schedule A to the Himachal Pradesh General Sales Tax Act that converted timber has been excluded from timber. With a view to excluding not only the standing trees, but also the converted timber, amending notification dated July 23, 1999 has been issued so that the concession is rendered inapplicable not only to standing furniture trees, but also to converted timber. "Timber and timber trees", as per dictionary meaning as also the interpretation of these words by various judgments, including those of the Supreme Court, are those trees or the wood of those trees which are used as material for construction of houses or for manufacture of items of furniture. Trees, the wood of which is not used for the aforesaid two purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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