https://www.taxtmi.com/caselaws?id=156226 Soft wood logs were held to fall within "timber" in entry 84 of the Tamil Nadu General Sales Tax Act because the term was construed in its ordinary commercial sense and the intended end use did not change the character of the goods. Cutting, loading, unloading and freight charges were held not to be excludible from purchase turnover under section 7-A because the assessee failed to prove, with reliable evidence, that they were post-purchase expenses and not part of the price paid to the seller. The Tribunal's contrary view was set aside and the Revenue's assessments were restored. en-us Fri, 29 Jun 1990 00:00:00 +0530 Mon, 16 Sep 2013 16:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156226 Soft wood logs were held to fall within "timber" in entry 84 of the Tamil Nadu General Sales Tax Act because the term was construed in its ordinary commercial sense and the intended end use did not change the character of the goods. Cutting, loading, unloading and freight charges were held not to be excludible from purchase turnover under section 7-A because the assessee failed to prove, with reliable evidence, that they were post-purchase expenses and not part of the price paid to the seller. The Tribunal's contrary view was set aside and the Revenue's assessments were restored. Case-Laws VAT and Sales Tax Fri, 29 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156226