https://www.taxtmi.com/caselaws?id=128790 Conversion of standing timber into firewood was treated as manufacture because the process created a commercially distinct, marketable article in the course of business. On that basis, the firewood was liable to sales tax as the manufactured product. The objection that taxing timber first and firewood later amounted to double taxation was rejected, because the assessment attached to the transformed commodity rather than to the raw material itself. en-us Mon, 25 Feb 1963 00:00:00 +0530 Thu, 11 Apr 2013 13:00:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128790 Conversion of standing timber into firewood was treated as manufacture because the process created a commercially distinct, marketable article in the course of business. On that basis, the firewood was liable to sales tax as the manufactured product. The objection that taxing timber first and firewood later amounted to double taxation was rejected, because the assessment attached to the transformed commodity rather than to the raw material itself. Case-Laws VAT and Sales Tax Mon, 25 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128790