Forest coupe sales as goods defeat exemption where the assessee did not fell trees or supply firewood.

Sale of forest coupes without the assessee working the coupes or felling the trees was not a sale of firewood by the assessee; the buyers themselves cut the trees and dealt with the produce thereafter. On that factual basis, the earlier exemption rested on a misappreciation of evidence. The court treated sale of forest wood in coupes as falling within the statutory concept of goods under section 2(j), with the result that the assessee was not entitled to exemption and the turnover remained taxable.

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Issues: Whether the assessee was entitled to exemption on the alleged sale of firewood from forest coupes, and whether the transaction amounted to sale of goods.

Analysis: The assessee had sold the forest coupes without working them and without felling the trees. The buyers, and not the assessee, cut the trees and dealt with the produce thereafter. On those facts, the sale could not be treated as a sale of firewood by the assessee, and the earlier finding granting exemption rested on a misappreciation of evidence. The sale of forest wood in coupes was held to fall within the statutory concept of goods under section 2(j) of the Act.

Conclusion: The assessee was not entitled to exemption, and the turnover remained taxable.

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