Supreme Court of India
Mukesh Kumar Aggarwal & Ors. v. State of Madhya Pradesh & Ors.
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What the Court ordered
We hold that entry 32 A is not the appropriate one, the matter be remitted to the High Court for a fresh consideration of the matter in the light of such other or further material the parties may place before the High Court.
Judgment, page 10
From the headnote
Madhya Pradesh General Sales Tax Act, 1958: Schedule II Part II Entry 32A and Part V, Entry 12-Stacks of 'Eucalyptus wood' sold b forest department after separating the 'Ba/lies' and 'Poles'-Whether Timber' or 'firewood'-Liability for sales-Tax. Words and Phrases-Timer' -'Fire' -wood'-Meaning of. The Forest Department of Madhya Pradesh sold to the appellants, c ' who are dealers in timber, stacks of "eucalyptns-wood" after separat ing the "Ballies" and "poles". Sales tax at the rate of 16% ad-valorem leviable on the sale of 'timber' under Entry 32A of part II of Schednle .. II of the Madhya
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