https://www.taxtmi.com/caselaws?id=157600 Sale of forest coupes without the assessee working the coupes or felling the trees was not a sale of firewood by the assessee; the buyers themselves cut the trees and dealt with the produce thereafter. On that factual basis, the earlier exemption rested on a misappreciation of evidence. The court treated sale of forest wood in coupes as falling within the statutory concept of goods under section 2(j), with the result that the assessee was not entitled to exemption and the turnover remained taxable. en-us Tue, 30 Apr 1991 00:00:00 +0530 Tue, 08 Oct 2013 15:21:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157600 Sale of forest coupes without the assessee working the coupes or felling the trees was not a sale of firewood by the assessee; the buyers themselves cut the trees and dealt with the produce thereafter. On that factual basis, the earlier exemption rested on a misappreciation of evidence. The court treated sale of forest wood in coupes as falling within the statutory concept of goods under section 2(j), with the result that the assessee was not entitled to exemption and the turnover remained taxable. Case-Laws VAT and Sales Tax Tue, 30 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157600