https://www.taxtmi.com/caselaws?id=148374 Babul wood purchased as a fallen tree cart-load was treated as timber, not firewood, because taxing entries were construed in their popular and commercial sense. The commodity consisted of the whole tree with trunk and branches and had not been chopped or otherwise processed into fuel-sized pieces. Firewood was regarded as wood prepared for fuel, while timber retained its character until transformed by manufacture into a distinct commercial article. The court therefore held that the goods did not fall within the firewood exemption and were taxable as timber under the relevant sales tax entry. en-us Tue, 18 Jun 1968 00:00:00 +0530 Fri, 26 Apr 2013 12:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148374 Babul wood purchased as a fallen tree cart-load was treated as timber, not firewood, because taxing entries were construed in their popular and commercial sense. The commodity consisted of the whole tree with trunk and branches and had not been chopped or otherwise processed into fuel-sized pieces. Firewood was regarded as wood prepared for fuel, while timber retained its character until transformed by manufacture into a distinct commercial article. The court therefore held that the goods did not fall within the firewood exemption and were taxable as timber under the relevant sales tax entry. Case-Laws VAT and Sales Tax Tue, 18 Jun 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148374