https://www.taxtmi.com/caselaws?id=152500 The court ruled in favor of the assessee, determining that the wood sold should be classified as firewood based on its common use as fuel wood, rather than its specific industrial use by paper mills. The judgment emphasized that the common user of a commodity dictates its classification, not its special use, in line with precedents and statewide notifications regarding firewood. The decision rejected the department's argument for taxing the wood as an unclassified item, affirming the assessee's entitlement to costs. en-us Wed, 06 Sep 1978 00:00:00 +0530 Fri, 05 Jul 2013 16:17:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152500 The court ruled in favor of the assessee, determining that the wood sold should be classified as firewood based on its common use as fuel wood, rather than its specific industrial use by paper mills. The judgment emphasized that the common user of a commodity dictates its classification, not its special use, in line with precedents and statewide notifications regarding firewood. The decision rejected the department's argument for taxing the wood as an unclassified item, affirming the assessee's entitlement to costs. Case-Laws VAT and Sales Tax Wed, 06 Sep 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152500