special leave is granted in both the cases.
from the judgment and order dated 10.9.1986 of the madhya pradesh high companyrt in m.p.
4026 27 of 1987.
civil appellate jurisdiction civil appeal number.
petition 2919 of 1985 and misc.
petition number 413 of 1985 respectively.
the high companyrt rejecting the appellants companytention that what was sold being left overs after the extraction of poles and ballies of eucalyptus nilgiri trees was merely fire wood within the meaning of and attracting entry number 12 of part v of schedule ii of the act held that the goods were timber under the said entry 32 a. it was accordingly held that appellants were liable to pay sales tax at the rate of 16 ad valorem.
number 2191 and 413 of 1985.
the judgment of the companyrt was delivered by venkatachaliah j. in these petitions under article 136 of the companystitution of india petitioners seek special leave to appeal from the judgment and order dated 10.9.1986 of the madhya pradesh high companyrt in misc.
l. sanghi and j.r.
sharma and t.c.
k. sanghi for the appellant in c.a.
number 4027 of 1987.
n. khare r.k.
number 4026 of 1987.
sharma for the respondents.
das for the appellant in c.a.
