https://www.taxtmi.com/caselaws?id=105261 A sales tax exemption for firewood was confined to wood sold and used as firewood; the decisive factor was the commercial purpose of the sale. Wood supplied for conversion into pulp for rayon manufacture, though capable of being used as firewood and described that way in the contract, did not fall within the exemption. The court applied the principle that fiscal exemptions must be construed strictly and not extended beyond their clear scope. Sales tax was therefore upheld. en-us Wed, 27 Nov 1996 00:00:00 +0530 Mon, 14 Jul 2014 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105261 A sales tax exemption for firewood was confined to wood sold and used as firewood; the decisive factor was the commercial purpose of the sale. Wood supplied for conversion into pulp for rayon manufacture, though capable of being used as firewood and described that way in the contract, did not fall within the exemption. The court applied the principle that fiscal exemptions must be construed strictly and not extended beyond their clear scope. Sales tax was therefore upheld. Case-Laws VAT and Sales Tax Wed, 27 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105261