Ordinary meaning of firewood governs exemption; casuarina wood remained exempt despite possible pulp use.

Firewood in an exemption notification must be understood in its ordinary and popular sense, not by the special use intended by a dealer. Casuarina wood of the contracted size was treated as firewood because the branches and pieces supplied were predominantly fit for use as fuel. Its possible use, or intended use, for making pulp did not change its essential character, and the user test was only logical, not conclusive. In the absence of any notification-based restriction tied to actual user, goods answering the description of firewood continued to qualify for exemption, and the purchase tax demand was unsustainable.

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Issues: Whether casuarina wood of the size contracted for was firewood entitled to exemption, notwithstanding that it was also capable of other uses and was intended by the purchaser for use in making pulp.

Analysis: The term firewood in the exemption notification had to be understood in its ordinary and popular sense, and not by reference to the special use to which a particular dealer put the goods. Casuarina is a multipurpose tree, but branches and pieces of the size supplied were shown to be predominantly fit for use as fuel. The fact that the material was also used or intended to be used for pulp did not alter its essential character, because the user test is only logical and not conclusive. In the absence of any qualification in the notification limiting the exemption by reference to actual user, goods answering the description of firewood remained within the exemption.

Conclusion: Casuarina wood of the relevant size was held to be firewood and the purchase tax demand was unsustainable.

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