https://www.taxtmi.com/caselaws?id=150447 Firewood derived from tree-growth already assessed and taxed as timber could not be subjected to a second levy on the same turnover. The court treated the auctioned tree-growth as one commercial source yielding timber and firewood, and held that the sales arising from the coupe had already been brought to tax on a best judgment basis at the timber rate. As the same turnover could not be split and taxed again under the firewood entry, the additional assessment amounted to double taxation and was unsustainable. The second levy was therefore set aside in favour of the assessee. en-us Thu, 25 Jan 1973 00:00:00 +0530 Fri, 17 May 2013 10:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150447 Firewood derived from tree-growth already assessed and taxed as timber could not be subjected to a second levy on the same turnover. The court treated the auctioned tree-growth as one commercial source yielding timber and firewood, and held that the sales arising from the coupe had already been brought to tax on a best judgment basis at the timber rate. As the same turnover could not be split and taxed again under the firewood entry, the additional assessment amounted to double taxation and was unsustainable. The second levy was therefore set aside in favour of the assessee. Case-Laws VAT and Sales Tax Thu, 25 Jan 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150447