https://www.taxtmi.com/caselaws?id=153167 Goods classification for sales tax turned on their commercial identity and how the commodity was generally known in the market and among the public. The Board of Revenue's view that the cut-ends were timber was supported by the admitted facts, including the dealer's use of the wood as raw material for manufacture and the lack of reliable proof that the goods were firewood. A Forest Department certificate was treated as having no significance for tax classification because it did not explain the basis of the distinction or determine the commodity's commercial character. The goods were classified as timber, not firewood. en-us Mon, 29 Sep 1980 00:00:00 +0530 Thu, 18 Jul 2013 17:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153167 Goods classification for sales tax turned on their commercial identity and how the commodity was generally known in the market and among the public. The Board of Revenue's view that the cut-ends were timber was supported by the admitted facts, including the dealer's use of the wood as raw material for manufacture and the lack of reliable proof that the goods were firewood. A Forest Department certificate was treated as having no significance for tax classification because it did not explain the basis of the distinction or determine the commodity's commercial character. The goods were classified as timber, not firewood. Case-Laws VAT and Sales Tax Mon, 29 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153167