JUDGMENT K. S. PARIPOORNAN, J. - The Revenue is the petitioner herein. The respondent is an assessee under the Kerala General Sales Tax Act, 1963. We are concerned with the assessment year 1984-85. The assessee is a manufacturer/dealer in packing cases, pencil slats, etc. In this proceeding, we are concerned with regarding the levy of tax on the purchase value of soft wood used for manufacture of packing slats and pencil slats. The Appellate Tribunal held that the levy of tax under section 5A of the Act on the above items is not legal in view of the Government Notification in S.R.O. No. 74/73 in respect of packing cases and also that no new commodity is emerged out by converting soft wood into pencil slats. The Revenue has been aggrieved by the said decision. It has come up in revision. 2. We heard counsel for the Revenue - Senior Government Pleader Mr. V. C. James. The sole question pressed for consideration is whether the Appellate Tribunal was right in finding that when pencil is made there is no manufacturing process and no new commodity is emerged out of soft wood. The Appellate Tribunal has stated in its order that the Tribunal has taken consistent view that no new commodity emerges by converting soft wood into pencil slats and this view has been affirmed by this Court. On verification, we find that in Deputy Commissioner (Law) v. B. Thampan [1995] 96 STC 631 a Bench of this Court, has endorsed the view of the Sales Tax Appellate Tribunal that pencil slats is nothing else than timber cut into small pieces of planks and this finding of the Appellate Tribunal is a finding of fact and also it is fortified by the decision of the Supreme Court in State of Orissa v. Titaghur Paper Mills Co. Ltd. [1985] 60 STC 213 and the decision of this Court in Deputy Commissioner of Sales Tax (Law) v. Kunhalavi & Co. [1987] 66 STC 100. The Appellate Tribunal was justified in stating that by converting soft wood into pencil slats no new commodity emerges and the turnover relating thereto cannot be taxed under section 5A of the Act. The order passed by the Appellate Tribunal does not merit interference in revision under section 41 of the Kerala General Sales Tax Act. 3. The tax revision case is without merit. It is dismissed. Petition dismissed.