https://www.taxtmi.com/caselaws?id=154201 Where trees are agreed to be severed before sale, property passes only on severance and the tax character depends on the felled commodity, not the standing trees. A specific tariff entry governs firewood, while timber is taxed under the residuary entry. Penalty for breach of a declaration under section 8(1) is computed by applying the rate relevant to the goods actually involved in the breach, so firewood attracts the firewood rate and timber the residuary rate. en-us Thu, 24 Mar 1983 00:00:00 +0530 Sat, 10 Aug 2013 10:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154201 Where trees are agreed to be severed before sale, property passes only on severance and the tax character depends on the felled commodity, not the standing trees. A specific tariff entry governs firewood, while timber is taxed under the residuary entry. Penalty for breach of a declaration under section 8(1) is computed by applying the rate relevant to the goods actually involved in the breach, so firewood attracts the firewood rate and timber the residuary rate. Case-Laws VAT and Sales Tax Thu, 24 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154201