https://www.taxtmi.com/caselaws?id=156645 The commercial character of eucalyptus sales was determined by commercial parlance and the sale specifications, rather than by a broad firewood label. Where the wood was to be split, debarked, or otherwise used for industrial purposes, it was treated as timber and not as ordinary fuel, so the firewood exemption did not apply. The alternative first-sale position also failed because the necessary foundational facts, including forest-contractor status, were not established. On that basis, eucalyptus trees were taxable at the single-point rate of 5%. en-us Mon, 25 Feb 1991 00:00:00 +0530 Mon, 23 Sep 2013 12:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156645 The commercial character of eucalyptus sales was determined by commercial parlance and the sale specifications, rather than by a broad firewood label. Where the wood was to be split, debarked, or otherwise used for industrial purposes, it was treated as timber and not as ordinary fuel, so the firewood exemption did not apply. The alternative first-sale position also failed because the necessary foundational facts, including forest-contractor status, were not established. On that basis, eucalyptus trees were taxable at the single-point rate of 5%. Case-Laws VAT and Sales Tax Mon, 25 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156645