https://www.taxtmi.com/caselaws?id=152719 Firewood specifically covered by a schedule entry retained that classification for concessional sales tax, even when part of the purchase was later used as raw material in hardboard manufacture. The Court treated the commodity's commercial identity at the time of purchase as decisive and held that subsequent use did not convert firewood into timber or justify a higher rate. A user-based approach was rejected where the entry itself described a specific commodity. The assessee therefore remained entitled to the concessional rate applicable to firewood, and the higher tax demand was unsustainable. en-us Wed, 06 Feb 1980 00:00:00 +0530 Tue, 09 Jul 2013 14:47:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152719 Firewood specifically covered by a schedule entry retained that classification for concessional sales tax, even when part of the purchase was later used as raw material in hardboard manufacture. The Court treated the commodity's commercial identity at the time of purchase as decisive and held that subsequent use did not convert firewood into timber or justify a higher rate. A user-based approach was rejected where the entry itself described a specific commodity. The assessee therefore remained entitled to the concessional rate applicable to firewood, and the higher tax demand was unsustainable. Case-Laws VAT and Sales Tax Wed, 06 Feb 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152719