2008 (12) TMI 710

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and sale of packing cases. In the Kerala general sales tax assessment 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 amen .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dmittedly and what is clear from annexure A order is that the petitioner has 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 c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the two general categories of wood are hard and softwood. While the former category 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 impregnati .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X