Classification of uprooted rubber trees as firewood, not timber, turns on lost utility and exemption under sales tax law.

Uprooted rubber trees that had fallen in a cyclone and were old, useless for any further conditioning or manufacture, were treated as firewood rather than timber under the Tamil Nadu General Sales Tax Act, 1959. On those admitted facts, the Tribunal's view that the goods had lost their utility and were fit only for use as firewood was upheld, and the Revenue's reliance on precedent was rejected. The exemption under the Third Schedule therefore applied to the goods because classification depended on their actual condition and use, not their original character as trees.

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Issues: Whether uprooted rubber trees, which had lost utility and could be used only as firewood, were classifiable as timber taxable under the Tamil Nadu General Sales Tax Act, 1959 or as firewood exempted under the Third Schedule.

Analysis: The trees had fallen and become uprooted due to cyclone and were found to be old and incapable of being conditioned for any other useful article. On those admitted facts, the Tribunal treated them as waste fit only for use as firewood and not as timber. The Court found no reason to interfere with that conclusion and rejected the Revenue's reliance on the cited precedent.

Conclusion: The uprooted rubber trees were rightly treated as firewood and the exemption under the Third Schedule applied. The Revenue's revision failed.

Ratio Decidendi: Goods which have lost their utility and can be used only as firewood are to be classified as firewood and not as timber for the purpose of exemption under the sales tax schedule.

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