2008 (12) TMI 710

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..... nt for the year 2001-02, the petitioner claimed sales tax exemption under item 41 of Notification S.R.O. No. 1090/99 on the purchase turnover of rubber wood used in the manufacture of packing cases for sale. However, exemption was declined for the reason that rubber wood was specifically brought under notification through an amendment by S.R.O. No. 278/2004 dated March 19, 2004. In appeal, the .....

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..... as manufactured and sold packing cases outside the State on which Central sales tax is collected and remitted. Therefore, the only question to be considered is whether rubber wood purchased by the petitioner answers the description of softwood as contained in original entry 41 of S.R.O. No. 1090/1999. It is the conceded position that through another Notification S.R.O. No. 278/2004, the original .....

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..... ry is durable and used for construction purposes, furniture making, etc., the latter one is used for making packing cases, plywood, wood pulp, etc. It is a well known fact that rubber wood is a highly perishable softwood which can be made into durable hardwood through complicated process involving chemical impregnation. In fact untreated rubber wood is highly perishable and so much so, it is gener .....

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