Assistant Commercial Tax Officer vs M/S Rijhumal Jeevandas

The Supreme Court addressed the issue of whether 'ballies' can be classified as 'timber' for the purpose of imposing higher sales tax under the relevant tax statutes. The Court held that the classification of goods for tax purposes must be based on their common understanding and usage in the trade. The appeals were disposed of in favor of the respondents, affirming that 'ballies' do not fall under the definition of 'timber' as per the applicable sales tax provisions.