Judgment :- THANIKKACHALAM, J. The assessee is the petitioner. The assessee is M/s. Shalimar Tar Products Limited, Madras. The assessing officer, on checking of accounts found that the assessee has sold expansion joint boards, which is made of bagasse moulded as board with various thickness and dimensions by using resin, chemicals and molasses. Hence the assessing officer concluded that this would fall under item 114 of the First Schedule taxable at 10 per cent. Accordingly, the assessing officer levied tax at 10 per cent on a turnover of Rs. 2, 60, 947. Aggrieved, the assessee filed an appeal before the Appellate Assistant Commissioner. The assessee contended that the commodities cannot be brought under plywood or block board, etc. They are not building boards. They are fillers used in the manufacturing of this article and their uses do not justify the commodities to be classified under item 114. Therefore, according to the assessee, the commodity should be taxed at 4 per cent multi-point. The assessee further submitted that the goods purchased are soaked in bitumen and kerosene and sold for filling up gaps in buildings, etc. This would prevent the expansion of concrete slabs. Therefore, it cannot be classified as plywood, etc. The Appellate Assistant Commissioner pointed out that the commodity under issue was made up of wood pulp or vegetable fibre as it is known as bagasse. Therefore, it can be classified only under item 114 of the First Schedule. Accordingly, the Appellate Assistant Commissioner confirmed the order passed by the assessing officer. Aggrieved the assessee filed a second appeal before the Appellate Tribunal. Considering the facts arising in this case, the Tribunal also came to the conclusion that the goods manufactured by the assessee would fall under item 114 of the First Schedule. Accordingly, the Tribunal confirmed the order passed by the Appellate Assistant Commissioner. It is against that order the assessee is in revision before this Court. 2. Learned counsel appearing for the assessee submitted as under : The Tribunal erred in holding that the expansion joint fillers manufactured using bagasse and bitumen was classifiable under item 114 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959 (hereinafter referred to as "the TNGST Act"). The Tribunal also erred in holding that the expansion joint boards are classifiable under any of the categories enumerated in item 114 of the First Schedule. The Tribunal also erred in holding that the expansion joint boards are classifiable under any of the categories enumerated in item 114 of the First Schedule. The expansion joint fillers purchased and resold are not in the nature of building boards of wood pulp or of vegetable fibre, since they are not used on buildings and do not have any load bearing capacity and are used as fillers on the canals, bridges, railways, roads, etc. The expansion joint fillers manufactured using bitumen and fibre are taxable at 4 per cent general multi-point rate. The Tribunal should have considered and applied the departmental circular for clarification and practice. The expression "or the like" in item 114 of the First Schedule qualifies the immediately preceding expression or other organic binding substances in sheets, blocks, boards and cannot be regarded as applicable to the entirety of the enumeration of goods in entry 114 of the First Schedule. The article resold by the assessee whether would come under item 114 of the First Schedule is highly debatable. Therefore the benefit of doubt in interpretation should go in favour of the assessee. According to the learned counsel for the assessee, the expansion joint boards cannot be brought under plywood or block board, etc., that they are not building boards and that the goods purchased are soaked in bitumen and kerosene and sold for filling up the gaps, etc. Learned counsel also filed a literature and contended that the goods sold by the assessee are for the purposes different from the goods dealt with under item 114 of the First Schedule. For all these reasons, it was submitted that the Tribunal was not correct in holding that the articles sold by the assessee would fall under item 114 of the First Schedule. 3. On the other hand, learned Additional Government Pleader (Taxes) submitted that a plain reading of item 114 of the First Schedule would go to show that the raw materials used for making expansion joint boards would come under the purview of item 114 of the First Schedule. It is not denied that the article under issue is made up of wood pulp or of vegetable fibre as it is known as bagasse. It was further submitted that the question of usage of the commodity has no bearing to the issue arising in this case. It is not denied that the article under issue is made up of wood pulp or of vegetable fibre as it is known as bagasse. It was further submitted that the question of usage of the commodity has no bearing to the issue arising in this case. It was pointed out that only the raw materials used for making the goods alone would be relevant to be considered. Hence it was submitted that the expansion joint boards sold by the assessee would fall under item 114 of the First Schedule to the TNGST Act. 4. We have herd the rival submissions. It remains to be seen that the assessee sold expansion joint boards made up of wood pulp as boards with various sizes of thickness and dimensions by using resins, chemicals and molasses. The point for consideration is whether the expansion joint boards sold by the assessee would fall under item 114 of the First Schedule to the TNGST Act, liable to tax at 10 per cent single point. 5. Item 114 of the First Schedule reads as under : "Plywood, block board, lamin board, batten board, hard a soft wall boards or insulating board and veneered panels whether or not containing any material other than wood, cellular wood panels, building boards of wood pulp or of vegetable fibre, whether or not bonded with natural or artificial or reconstituted wood being wood shavings, wood chips, saw dust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances in sheets, blocks, boards or the like." * In the Indian Standard Specification for performed fillers for expansion joint in concrete pavement and structures with regard to bitumen impregnated fibre it is stated as under : "Joints are required in concrete roads, runways, floor and roof slabs of buildings to relieve stresses developed due to temperature shrinkage, creep, relaxation, vibration, etc. To provide an even surface these joints must be filled and at the same time the materials used for filling should permit expansion and contraction of the concrete. The joint filler is a strip of compressible material used to form and fill the expansion joints in structures. The chief function of the joint filler is to permit the joint to expand without developing stresses. The joint filler is a strip of compressible material used to form and fill the expansion joints in structures. The chief function of the joint filler is to permit the joint to expand without developing stresses. Joint fillers are produced from a variety of materials such as bitumen impregnated fibre, cork stripe, sponge or synthetic rubber, expanded plastics, epoxy, coconut pith and CNSD resin. This standard (Part I) has been prepared to cover the requirements for the bitumen impregnated fibre type of expansion joint fillers. The requirements for other types will be issued separately." The Commercial Tax Officer has examined the sample of the raw material resold after dipping in the saturant for achieving necessary flexibility. The findings of the Commercial Tax Officer after receiving the reply to notice and examining the sample of the raw material are extracted below : "I learn on enquiry that the Bombay seller made this board only out of bagasse and this dealer soaked the board in tar solution. Clearly this board has been made out of vegetable fibre of cane. (I can even say it is wood) and conforms in all forms to the category of goods contemplated under item 114 of the First Schedule to the TNGST Act." Counsel for the assessee submitted that the raw materials which were dipped in the bitumen solution are not hard and do not have any load bearing capacity as in the case of hard boards which are used for making furniture, partitions, etc. The soft materials purchased and resold by the assessee do not serve any such purpose. We have already seen that to bring an article under item 114 of the First Schedule to the TNGST Act the raw materials out of which the goods were made and sold by the assessee are relevant to be considered. The fact remains that the board was made out of vegetable fibre of molasses. The goods made out of sugarcane bagasse moulded as a board and they are impregnated with bitumen material and as per the literature they are used for the following purposes : (a) Permit free movement of the concrete slabs in expansion and contraction. (b) Provide a water-proof seal which will, at all times, prevent the percolation of surface water downwards, thereby adversely affecting the bearing properties of the sub-grade. (b) Provide a water-proof seal which will, at all times, prevent the percolation of surface water downwards, thereby adversely affecting the bearing properties of the sub-grade. (c) Resist entry of foreign matter into the joint space, thereby avoiding interference with the free movement of the slabs under expansion and thus preventing damage to the slabs. Item 114 to the First Schedule includes not only the building boards made out of wood pulp, but also vegetable fibre, whether or not bonded with natural or artificial or reconstituted wood being wood shavings, wood chips, saw dust, wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances in sheets, blocks, boards or the like also fall under this item. The joint boards made out of bagasse soaked in tar solution would satisfy the conditions prescribed under item 114 of the First Schedule. Since the goods sold by the assessee falls directly under item 114 of the First Schedule, it is not necessary to consider whether the goods similar to those described in the entry will also fall in that entry in view of the use of the words "or the like". Thus, considering the raw material used for making the goods sold by the assessee, and on a plain reading of item 114 of First Schedule, we consider that there is no infirmity in the order passed by the Tribunal in holding that the goods sold by the assessee would fall under entry 114 of the First Schedule to the TNGST Act. Accordingly, we are not inclined to interfere with the same. In the result, the revision is dismissed.