JUDGMENT

R. N. MISRA, J. - These are references made under section 24(1) of the Orissa Sales Tax Act (hereinafter referred to as the Act) by the Sales Tax Tribunal at the instance of the revenue. The corresponding account periods are 1965-66 and 1966-67. The question referred for determination is the following :

"Whether, in the facts and in the circumstances of the case, the conversion of round timber logs into sized timbers brought about a different commercial commodity and the sale thereof was a violation of the undertaking given in the declaration and thereby the proviso to section 5(2)(a)(ii) of the Sales Tax Act is attracted ?"

The assessee is a registered dealer who purchased round logs of timber on the basis of his certificate of registration undertaking to resell that commodity within the State of Orissa and thereby avoided to pay sales tax in view of the position obtaining under that Act that such sale when supported by a declaration would not be subjected to tax. It has been found that he converted such logs into sized timber and sold the same. The question for consideration was as to whether by the conversion in the hands of the assessee he had not brought into existenc