https://www.taxtmi.com/caselaws?id=153927 Eucalyptus sold as timber-like produce was held not to qualify as "firewood" under the sales tax exemption notification because classification depends on ordinary commercial meaning and market parlance, not on a broad capability of being used as fuel or on contractual labels. The goods were therefore taxable. The Court also noted that the assessment should have been made under the more appropriate single-point entry in the First Schedule rather than on a multi-point basis, but that observation did not alter the ultimate result against the revision. en-us Thu, 05 Nov 1981 00:00:00 +0530 Thu, 01 Aug 2013 16:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153927 Eucalyptus sold as timber-like produce was held not to qualify as "firewood" under the sales tax exemption notification because classification depends on ordinary commercial meaning and market parlance, not on a broad capability of being used as fuel or on contractual labels. The goods were therefore taxable. The Court also noted that the assessment should have been made under the more appropriate single-point entry in the First Schedule rather than on a multi-point basis, but that observation did not alter the ultimate result against the revision. Case-Laws VAT and Sales Tax Thu, 05 Nov 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153927