JUDGMENT The judgment of the court was delivered by GULATI, J. - This is a reference under section 11(3) of the U.P. Sales Tax Act, 1948, by the Commissioner, Sales Tax, Lucknow. The question referred for our opinion is as below : "Whether boxes made of chir are timber products as contemplated by Notification No. ST-3393/X-1012/1962 dated 1st July, 1962, as amended by Notification No. ST-6879/X-1012-1962 dated 19th January, 1963." A Division Bench of this Court has held in Commissioner of Sales Tax, U.P. Lucknow v. M/s. B.M. Wood Works, Allahabad ([1973] 32 S.T.C. 66; 1971 U.P.T.C. 145) (S.T.R. No. 124 of 1970 decided on 19th February, 1971), that wooden boxes made of chir are timber products. Following that decision, we answer the question in the affirmative, in favour of the department and against the assessee. There is no order as to costs. Reference answered in the affirmative.