JUDGMENT By this petition under Article 226 of the Constitution of India, the petitioner seeks quashment of the condition No. 4 of the conditions of auction (Annexure P-2) and the sale confirmation order dated 22.7.96 (Annexure P-1) to the extent of charge of the commercial tax at 20%. The facts not in dispute are that the petitioner had purchased sandal wood in the auction held by the respondents department. Condition No. 4 of Annexure P-2 provides that the successful bidder/purchaser would be required to pay 20% commercial tax on the sale price of the goods and would also be required to pay 2% Forest Development Cess and 5.75% Income Tax. The petitioner in fact is aggrieved by charge of 20% Commercial Tax. Contention of the petitioner is that there is a marked distinction between timber wood and the saw dust, therefore, the respondent-department is not entitled to treat all three different species/commodities as one nor they are entitled to charge the commercial tax at the rate of 20% on these items. The respondents, in their return, have submitted that as sandal wood is a forest produce which is a specified one and is considered to be timber in accordance with the notifications issued by the State Government from time to time, the charge of 20% commercial tax in accordance with the charging provisions, is perfectly justified. In the matter of Ess Gee International, New Delhi v. State of M.P. and others (1997)30 VKN 241., following the judgment of this Court in the matter of M/s Devakinandan Bhajerwal & Co. v. Commissioner of Sales Tax (1996)29 VKN 500, this Court observed that the sandal wood is a specified produce. The matter of Devakinandan Bhajerval was taken up in LPA and the Division Bench in its judgment reported in (1997)30 VKN 192 approved the judgment of the Single Bench and has also held that the sandal wood above the size of more than nine inches in length was rightly classified as timber. The Division Bench further held that the sandal wood below the size of six inches in length and up to 1 1/2 inches in diameter which is available in Kirana Shop will be deemed to be Kirana goods and not timber. The said judgment still holds the field. The Division Bench further held that the sandal wood below the size of six inches in length and up to 1 1/2 inches in diameter which is available in Kirana Shop will be deemed to be Kirana goods and not timber. The said judgment still holds the field. Following the judgment delivered by the Division Bench, it can safely be held that Item No. 1, 2, 3, 4, 5 and 6 showing the Lot No. T/9, T/12, T/11, T/22, 2 and 4 constisting of Sandal Roots and Sandal Stacks can be held to be timber. The petitioner is obliged to pay the commercial tax at the rate of 20% on these items. The other items which contain Sandal Saw dust and Sandal Scraps, commonly known as 'Chhilpi', would not fall within the definition of timber and, therefore, can be charged with 4% tax. The submission of the State that every particle of the Sandal Wood or of specified timber is to be charged at 20% cannot be accepted in view of the Division Bench judgment of this Court. The petition, to the extent indicated above, deserves to and is accordingly allowed. The petitioner may apply to the Forest Deptt. for refund of the amount or to make an application to the Sales Tax Deptt. for refund of the amount to the petitioner. If such an application is filed by the petitioner, the Forest Deptt. officials shall be obliged to make an application to the Sales Tax/Commercial Tax Deptt. for refund of the amount in favour of the petitioner. The petition, to the extent indicated above, is allowed. No costs.