JUDGMENT Rajes Kumar, J. - Present revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as "the Act") is directed against the order of Tribunal dated October 6, 1998 for the assessment year 1987-88. The short question involved in the present revision is that whether wood-wool is a product of timber, liable to tax at six per cent or as an unclassified item at eight per cent. The assessing authority taxed the turnover of wood-wool at eight per cent treating it as unclassified item. Order of the assessing authority has been confirmed in appeal. The Tribunal, however, has accepted the plea of the dealer/opposite party (hereinafter referred to as "the dealer") and held wood-wool liable to tax at six per cent as product of timber. Heard learned counsel for the parties. Relevant Notification No. ST-2-5785/X-10(1)-80-U.P. Act XV/48-Order-81, dated September 7, 1981 relating to the product of timber or wood-wool is reproduced herein below : Notification No. ST-2-5785/X-10(1)-80-U.P. Act XV/48-Order-81, dated September 7, 1981. -------------------------------------------------------------------------------- Sl. No. Description of goods Point of tax Rate of tax -------------------------------------------------------------------------------- 39 Products of bamboos, timber or wood M or I 6% except those included in any other items of this list or notification issued under the Act. -------------------------------------------------------------------------------- Wood-wool is obtained as a result of grinding of timber or wood. It is mainly used for packing and also in cooler. Since it is obtained from the timber or wood as a result of some action and operation, it is product of timber or wood liable to tax at six per cent under the aforesaid Notification No. ST-2-5785/X-10(1)-80-U.P. Act XV/48-Order-81, dated September 7, 1981. In the case of Commissioner of Sales Tax v. Agrawal Wooden Products reported in [1989] UPTC 557, learned single judge of this court held that small pieces of timber of various sizes between 1/2" x 2" as a timber product. Learned single judge held as follows : "In the present case all that the assessee was doing was to make small pieces of timber of various sizes between 1/2" x 2". The Tribunal on a consideration of the said Notification dated May 30, 1975 has on the facts of this case taken the view that the wooden batten in question is a timber product. This necessitates us to consider as to what is the meaning of the word 'product' as occurring in the said notification. The Tribunal on a consideration of the said Notification dated May 30, 1975 has on the facts of this case taken the view that the wooden batten in question is a timber product. This necessitates us to consider as to what is the meaning of the word 'product' as occurring in the said notification. Admittedly the word 'product' has not been defined under the Act or the Rules made thereunder. According to the Chamber's Twentieth Century dictionary, it means a thing produced; a result; a work; offspring; a quantity got by multiplying. These meanings suggest a direct connection between the things and its product. The thing must be productive before it can have a product. In other words, something which naturally and directly grows out of another thing can alone be called a product of that other thing. Therefore, a product of timber must relate to the productivity from timber, i.e., something produced out of timber. The cut sizes of wooden batten in question are, therefore, according to the said dictionary meaning products of timber. There is yet another reason to come to the same conclusion and it is this that the wooden batten in question is a thing which is produced by an action, operation or work by cutting the timber into certain specified sizes. Therefore, when wooden batten is produced out of wood by some action, operation or work, the commodity in question become a timber product. In this view of the matter, in my opinion Tribunal is not in error in taking the view that the commodity in dispute is a timber product. ..." In the case of Commissioner of Sales Tax v. Packing Aids, Agra reported in [1980] UPTC 901, dispute was about the taxability of batten and shook. Though this court has not finally adjudicated the issue but has observed as follows : "... If the assessee is only making planks, that would come in the category of timber because the planks could be sawn timber or wood and would be covered by entry 97 aforesaid. But if the assessee is further joining the planks by nail, that would have to be treated as timber product." In the case of Commissioner, Sales Tax v. B.M. Wood Works : No. 1 reported in [1973] 32 STC 66 (All), the question involved was whether the boxes made of chir wood are timber product. But if the assessee is further joining the planks by nail, that would have to be treated as timber product." In the case of Commissioner, Sales Tax v. B.M. Wood Works : No. 1 reported in [1973] 32 STC 66 (All), the question involved was whether the boxes made of chir wood are timber product. Division Bench of this court held that the word "product" in the notification was intended to be used in its full and, comprehensive meaning namely, thing produced by any action, operation or work, and not in the narrow and restricted meaning of something produced by nature or a natural process. Sawn timber has been placed specifically in cut of timber under entry 97 but the joining of plank by nails certainly be a timber product by action or operation and would have to be treated as timber product and not as timber. In the case of Collector of Central Excise, Coimbatore v. Protein Products of India Ltd. reported in [1989] 74 STC 98 (SC). The question for consideration before the apex court was whether ossein prepared by dissolving mineral part of bones with phosphoric acid and gelatine prepared by treating ossein with alkali, falls under the bone product. The apex court observed as follows : "... The word 'product' is defined in Webster's Comprehensive Dictionary as 'anything produced or obtained as a result of some operation or work'. The expression 'bone products' therefore, merely means anything produced or obtained from bones. Whether such derivation is by a simple physical process or by a chemical reaction would seem to make no difference to the end-product. ..." Thus, in view of the aforesaid principle of law laid down by the apex court and by this court, wood-wool being obtained as a result of grinding of wood or timber in which some action, operation or work are involved is a timber product or wood product and liable to tax at six per cent under the Notification No. ST-2-5785/X-10(1)-80-U.P. Act XV/48-Order-81, dated September 7, 1981. For the reasons stated above, order of the Tribunal is accordingly, upheld. In the result, revision fails and is accordingly, dismissed.