https://www.taxtmi.com/caselaws?id=152583 In a single-point sales tax notification, the phrase "that is to say" was treated as exhaustive, not illustrative, so the listed tree varieties defined the full scope of the concessional category. Sain and asna wood were not named in the notification and could not be brought within "timber" merely because they were used for building purposes. The court therefore held that the notification covered only the specified varieties of timber, excluded unlisted woods, and answered the reference against the assessee and in favour of the department. en-us Fri, 06 Oct 1978 00:00:00 +0530 Sat, 06 Jul 2013 17:23:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152583 In a single-point sales tax notification, the phrase "that is to say" was treated as exhaustive, not illustrative, so the listed tree varieties defined the full scope of the concessional category. Sain and asna wood were not named in the notification and could not be brought within "timber" merely because they were used for building purposes. The court therefore held that the notification covered only the specified varieties of timber, excluded unlisted woods, and answered the reference against the assessee and in favour of the department. Case-Laws VAT and Sales Tax Fri, 06 Oct 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152583