The main legal point established in the judgment is that under S.5A of the Kerala General Sales Tax Act, 1963, rafters, beams, planks, and the like are not considered articles different from timber logs and are therefore not liable to be taxed under S.5A(1)(a).

1. The question which arises in this case is whether rafters, beams, planks and the like are articles different from timber logs. S.5A of the Kerala General Sales Tax Act, 1963 says:

"5A Levy of purchase tax.- (1) Every dealer who, in the course of his business, purchases from a registered dealer or from any other person any goods, the sale or purchase of which is liable to tax under this Act, in circumstances in which no tax is payable under S 5, and either

(a) consumes such goods in the manufacture of other goods for sale or otherwise; or

(b) ...

(c) ...

shall, whatever be the quantum of the turnover relating to such purchase for a year, pay tax on the taxable turnover relating to such purchase for the year at the rates mentioned in S.5.

(2) ... ... ... ... ... ... ... ... ...

(3) ... ... ... ... ... ... ... ... ..."

If clause (a) is not satisfied, that is, if the goods are not consumed in the manufacture of other goods for sale or otherwise, they are not liable to be charged under S.5A. The contention of the revenue is that rafters, planks, seems, etc., are, as stated by this Court in Kuttirayin & Co. v. State of Kerala, 1976 KLT 442 : (1976) 38 STC 282 (Ker.), different commercial articles from timber logs and are therefore liable to be taxed under S.5A. Admittedly the dealer purchased timber logs and cut them into rafters, planks, beams, sizes, scantlings, etc. If by such activity, the original goods, namely, timber logs, were converted into different commodity, S.5A would be attracted. It was so held by this Court in the aforesaid decision, but the Supreme Court construing S.8 of the Orissa Sales Tax Act stated in State of Orissa v. Titaghur Paper Mills Co. Ltd., (1985) 60 STC 213 (SC) that rafters, planks, beams and the like were the same commodity as timber logs. S.8 of the Orissa Sales Tax Act reads:

"8. Power of the State Government to prescribe points at which goods may be taxed or exempted. - Notwithstanding anything to the contrary, in this Act, the State Government may prescribe the points in the series of sales or purchases by successive dealers at which any goods or classes or descriptions of goods may be taxed or exempted from taxation and in doing so may direct that sales to or purchases by a person other than a registered dealer shall be exempted from taxation:

Provided that the same goods shall not be taxed at more than one point in the same series of sales or purchases by successive dealers.

With reference to the proviso to S.8. the Supreme Court stated:

"A question which remains is whether beams, rafters and planks would also be logs or timber. The Shorter Oxford English Dictionary defines 'beam' inter alia as 'a large piece of squared timber, long in proportion to its breadth and thickness' and the Concise Oxford Dictionary defines it as along piece of squared timber supported at both ends, used in houses, ships, etc.' and according to Webster's Third New International Dictionary, it means 'a long piece of heavy often squared timber suitable for use in house construction'. A beam is thus timber sawn in a particular way. 'Rafter' as shown by the Shorter Oxford English Dictionary is nothing but'one of the beams which give slope and form to a roof, and bear the outer covering of slates, tiles, thatch, etc'. The Concise Oxford Dictionary and Webster's Third New International Dictionary define 'rafter' in very much the same way; the first defines it as 'one of the sloping beams forming framework of a roof and the second as one of the often sloping beams that support a roof. Rafter would also, therefore, be timber or log put to a particular use. A plank' is defined in Shorter Oxford English Dictionary as 'a long flat piece of smoothed timber, thicker than a board, specially a length of timber sawn to a thickness of from two to six inches, a width of nine inches or more, and eight feet or upwards in the length'. According to the Concise Oxford Dictionary it is a 'long wide piece of timber, a few inches thick'