https://www.taxtmi.com/caselaws?id=153854 A person carrying on timber trading, or selling timber and firewood as an activity incidental or ancillary to that business, was held to be a dealer under the Tamil Nadu General Sales Tax Act, 1959. The court treated timber and firewood as goods and their transfer for consideration as a sale, even though the trees were of spontaneous growth and the land may originally have been purchased for plantation use. The assessee's main activity was timber trading, and plantation work was only incidental; accordingly, the sales were exigible to sales tax. The revision failed and the tax assessment on the timber and firewood sales was sustained. en-us Tue, 15 Dec 1981 00:00:00 +0530 Wed, 31 Jul 2013 18:55:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153854 A person carrying on timber trading, or selling timber and firewood as an activity incidental or ancillary to that business, was held to be a dealer under the Tamil Nadu General Sales Tax Act, 1959. The court treated timber and firewood as goods and their transfer for consideration as a sale, even though the trees were of spontaneous growth and the land may originally have been purchased for plantation use. The assessee's main activity was timber trading, and plantation work was only incidental; accordingly, the sales were exigible to sales tax. The revision failed and the tax assessment on the timber and firewood sales was sustained. Case-Laws VAT and Sales Tax Tue, 15 Dec 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153854