ISMAIL, C.J.

This is a petition to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 19th December, 1978. It is unfortunate that neither the Appellate Assistant Commissioner nor the Tribunal paid attention to the real controversy between the parties and the specific statutory provisions which have to be applied. The assessee purchased timber and bamboos from the forest department in respect of coupe taken from the forest department and the value paid by the assessee to the forest department was Rs. 90, 525. They incurred transport and extraction charges of Rs. 2, 00, 990.56. The assessee used the timber and the bamboos in the manufacture of rayon silk. The question that came to be considered by the authorities was whether this sum of Rs. 90, 525 or Rs. 2, 00, 990.56 was liable to be taxed. The Appellate Assistant Commissioner's order refers to section 7-A of the Tamil Nadu General Sales Tax Act, 1959, and point out that what the assessee purchased was not firewood but pulp wood and, therefore, it was liable to pay tax under section 7-A of the Act. The order does not refer to the provisions of section 7-A and does not sh