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 co