https://www.taxtmi.com/caselaws?id=150881 Contractual timber supply terms were construed as requiring standing trees to be felled and hammer-marked at stump site before removal, so the goods were not in a deliverable state until that process was completed and property passed only then. On that interpretation, the sale concerned hammer-marked logs rather than merely standing trees. Because the purchaser's only relevant activity was the pre-sale felling of timber before the hammer-mark was applied and before title passed, that activity was treated as manufacture for sales tax purposes. The reference was answered against the purchaser's claim for resale exemption, and the revenue's position prevailed. en-us Thu, 05 Dec 1974 00:00:00 +0530 Thu, 23 May 2013 18:41:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150881 Contractual timber supply terms were construed as requiring standing trees to be felled and hammer-marked at stump site before removal, so the goods were not in a deliverable state until that process was completed and property passed only then. On that interpretation, the sale concerned hammer-marked logs rather than merely standing trees. Because the purchaser's only relevant activity was the pre-sale felling of timber before the hammer-mark was applied and before title passed, that activity was treated as manufacture for sales tax purposes. The reference was answered against the purchaser's claim for resale exemption, and the revenue's position prevailed. Case-Laws VAT and Sales Tax Thu, 05 Dec 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150881