Judgment

VENKATACHALIAH, J.:- In these petitions under Article 136 of the Constitution of India, petitioners seek special leave to appeal from the judgment and order dated 10-9-1986 of the Madhya Pradesh High Court in Misc. Petition 2919 of 1985 and Misc. Petition No. 413 of 1985 respectively.

The appeals raise a short and interesting question whether stacks of "eucalyptus-wood" sold by the forest-department after separating the "Ballies" and "Poles" constitute and answer the description of Timber under entry 32A of Part II of Schedule II to the Madhya Pradesh General Sales Tax Act, 1958 (the Act). The High Court, rejecting the appellants contention that what was sold, being leftovers after the extraction of "Poles" and "Ballies" of Eucalyptus (Nilgiri) Trees, was merely fire-wood within the meaning of and attracting entry No. 12 of Part V of Schedule II of the Act, held that the goods were "Timber" under the said entry 32A. It was, accordingly, held that appellants were liable to pay sales tax at the rate of 16% ad valorem.

2. Special leave is granted in both the cases. The appeals are taken-up for final hearing, heard and disposed of by this common judgment. We have heard Shri G. L.