https://www.taxtmi.com/caselaws?id=153110 The High Court of Madras dismissed the appellant's claim for exemption on the grounds that their activities demonstrated a clear business motive in dealing with timber and firewood. The court compared the present case with a previous judgment regarding the sizing of timber for transport, emphasizing the distinct commercial activities undertaken by the appellant, such as registration as a timber dealer and sale of timber to buyers in Bombay. Consequently, the court upheld the Board of Revenue's decision to revise the assessment orders for the two years in question, leading to the dismissal of the appeals. en-us Tue, 30 Sep 1980 00:00:00 +0530 Wed, 17 Jul 2013 16:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153110 The High Court of Madras dismissed the appellant's claim for exemption on the grounds that their activities demonstrated a clear business motive in dealing with timber and firewood. The court compared the present case with a previous judgment regarding the sizing of timber for transport, emphasizing the distinct commercial activities undertaken by the appellant, such as registration as a timber dealer and sale of timber to buyers in Bombay. Consequently, the court upheld the Board of Revenue's decision to revise the assessment orders for the two years in question, leading to the dismissal of the appeals. Case-Laws VAT and Sales Tax Tue, 30 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153110