High Court dismissed the Department’s appeal holding that where timber was sized, sawn into logs of different dimensions and shapes in activities carried out in saw mills authorised by the Government, a different produce came into being, and that the provisions of section 206C(1) of the Income-tax Act, 1961, were not applicable because the product ceased to be forest produce. SLP of revenue dismissed  as the revenue had not been satisfactorily  the delay of  880 days in filing the SLP  and also  on  merits. (AY. 2005-06 to 2009-10)