https://www.taxtmi.com/caselaws?id=154300 Commodity entries in a sales tax schedule are construed in their popular or commercial sense, with the real inquiry being the subject-matter of the bargain. Goods supplied under agreements requiring approved varieties of wood, debarking, splitting, fixed dimensions, and supply to a rayon manufacturer as raw material were held not to be firewood under item 55 of the Kerala General Sales Tax Act, 1963. Because the supply was for manufacturing use rather than ordinary fuel, the concessional rate for firewood was unavailable and the Revenue's classification was upheld. en-us Fri, 09 Nov 1984 00:00:00 +0530 Fri, 16 Aug 2013 18:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154300 Commodity entries in a sales tax schedule are construed in their popular or commercial sense, with the real inquiry being the subject-matter of the bargain. Goods supplied under agreements requiring approved varieties of wood, debarking, splitting, fixed dimensions, and supply to a rayon manufacturer as raw material were held not to be firewood under item 55 of the Kerala General Sales Tax Act, 1963. Because the supply was for manufacturing use rather than ordinary fuel, the concessional rate for firewood was unavailable and the Revenue's classification was upheld. Case-Laws VAT and Sales Tax Fri, 09 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154300