{"id":73993,"date":"1996-07-01T00:00:00","date_gmt":"1996-06-30T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-patel-timber-company-and-ors-on-1-july-1996"},"modified":"2017-12-02T21:37:53","modified_gmt":"2017-12-02T16:07:53","slug":"state-of-andhra-pradesh-vs-patel-timber-company-and-ors-on-1-july-1996","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-patel-timber-company-and-ors-on-1-july-1996","title":{"rendered":"State Of Andhra Pradesh vs Patel Timber Company And Ors. on 1 July, 1996"},"content":{"rendered":"<div class=\"docsource_main\">Andhra High Court<\/div>\n<div class=\"doc_title\">State Of Andhra Pradesh vs Patel Timber Company And Ors. on 1 July, 1996<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2003 133 STC 409 AP<\/div>\n<div class=\"doc_author\">Author: S S Quadri<\/div>\n<div class=\"doc_bench\">Bench: S S Quadri, B S Reddy<\/div>\n<\/p>\n<pre><\/pre>\n<p>JUDGMENT<\/p>\n<p> Syed Shah Mohamed Quadri, J.<\/p>\n<p>1. In these Tax Revision Cases, the respondent-assesses is the same. The short question that is canvassed before us is whether the respondent-assessee sold logs of timber and cut them into various sizes on receiving cutting charges or whether it sold cut pieces of timber logs. This question is raised because if the assessee cut the logs into various sizes on receipt of charges, it would not be liable to tax as the timber has already suffered tax.\n<\/p>\n<p>2. The Tribunal, as the final authority to determine the questions of facts, held that the assessee sold timber only and that the purchasers got the logs cut into different sizes by paying cutting charges in the appellant&#8217;s saw mill before transporting to their own places.\n<\/p>\n<p>3. We cannot allow the State to canvass correctness of this finding of fact in these TRCs and accordingly they are dismissed. No costs.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Andhra High Court State Of Andhra Pradesh vs Patel Timber Company And Ors. on 1 July, 1996 Equivalent citations: 2003 133 STC 409 AP Author: S S Quadri Bench: S S Quadri, B S Reddy JUDGMENT Syed Shah Mohamed Quadri, J. 1. In these Tax Revision Cases, the respondent-assesses is the same. The short question [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[10,8],"tags":[],"class_list":["post-73993","post","type-post","status-publish","format-standard","hentry","category-andhra-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>State Of Andhra Pradesh vs Patel Timber Company And Ors. on 1 July, 1996 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/state-of-andhra-pradesh-vs-patel-timber-company-and-ors-on-1-july-1996\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"State Of Andhra Pradesh vs Patel Timber Company And Ors. on 1 July, 1996 - Free Judgements of Supreme Court &amp; 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