GOPAL RAO EKBOTE, C.J. - The short but important question which must be answered in this batch of writ petitions is whether planks, rafters, cut sizes, etc., sawn or cut out of nascent timber, i.e., log of wood, is timber within the meaning of item 63 of the First Schedule to the Andhra Pradesh General Sales Tax Act, hereinafter called "the Act".

The facts do not matter because nothing turns upon them; it is enough to say that all the petitioners are dealers in timber. They purchase logs of wood and saw or cut them into planks, rafters, cut sizes, etc., and then sell them for the purpose of construction of building and the like.

Under section 5(2)(a) read with item "63. Timber" in the First Schedule to the Act a dealer in timber is liable to pay sales tax thereon at 3 pies in a rupee at the point of first sale. The petitioners are sought to be taxed on "planks, rafters, cut sizes, etc.," which they sell to the customers under section 5 of the Act treating them as general goods. The contention of the petitioners is that they deal in timber and since the sales which they effect are not the first sales, they are not therefore liable to pay any tax under item 63 of the First S