https://www.taxtmi.com/caselaws?id=153878 Wood sold under contractual specifications for debarking, splitting to size, and removal of knots, forks, and rot was treated as pulpwood for industrial use, not firewood. The exemption notification applied only to firewood, and the ordinary trade meaning of that term covered wood bought and sold as fuel. Because the goods were commercially and functionally different from fuel wood, they did not fall within the exemption. The exemption was therefore unavailable, and the issue was decided in favour of the Revenue and against the assessee. en-us Thu, 05 Nov 1981 00:00:00 +0530 Thu, 01 Aug 2013 13:15:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153878 Wood sold under contractual specifications for debarking, splitting to size, and removal of knots, forks, and rot was treated as pulpwood for industrial use, not firewood. The exemption notification applied only to firewood, and the ordinary trade meaning of that term covered wood bought and sold as fuel. Because the goods were commercially and functionally different from fuel wood, they did not fall within the exemption. The exemption was therefore unavailable, and the issue was decided in favour of the Revenue and against the assessee. Case-Laws VAT and Sales Tax Thu, 05 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153878