JUDGMENT K. S. PARIPOORNAN, J. - The Revenue is the petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. The matter relates to the assessment year 1985-86. The return and accounts of the assessee were rejected. The assessment was made to the best of judgment by the assessing authority. The estimate was modified in first appeal. The Sales Tax Appellate Tribunal, in further appeal, sustained an addition of 10 per cent over the conceded turnover of pencil slats and cut-pieces. The Tribunal accepted the plea of the assessee that the levy of tax under section 5A of the Act on the purchase value of timber converted into pencil slats is not permissible. The matter was decided against the Revenue. It is thereafter the Revenue has filed this tax revision case. 2. We heard counsel for the Revenue, Senior Government Pleader Mr. N. N. Divakaran Pillai. It was submitted that the Sales Tax Appellate Tribunal was an error in holding that pencil slats is timber and notwithstanding the fact that the timber purchased was made into small pieces of wooden planks - pencil slats - section 5A of the Act is not attracted. 3. The Appellate Tribunal was shown the goods - pencil slats. After noticing the goods and their shape, size, etc., the Appellate Tribunal held that pencil slats are nothing else than timber cut into small pieces of plank. In view of the decision of the Supreme Court in State of Orissa v. Titaghur Paper Mills Co. Ltd. [1985] 60 STC 213 and also the decision of this Court in Deputy Commissioner of Sales Tax (Law) v. Kunhalavi & Co. [1987] 66 STC 100, it was held that tax under section 5A of the Act is not leviable. We are of the view that the question as to whether pencil slats - small pieces of wooden plank - is timber, is largely a question of fact. As the final fact-finding authority, the Appellate Tribunal examined the goods and after adverting to their size, quality, etc., came to the conclusion that pencil slats are nothing else than timber. In the light of the decision of this Court and of the Supreme Court, the conclusion is irresistible that section 5A of the Kerala General Sales Tax Act is not attracted. The Appellate Tribunal was justified in holding so. There is no error of law. 4. In the light of the decision of this Court and of the Supreme Court, the conclusion is irresistible that section 5A of the Kerala General Sales Tax Act is not attracted. The Appellate Tribunal was justified in holding so. There is no error of law. 4. We see no merit in this tax revision case. It is dismissed. Petition dismissed.