https://www.taxtmi.com/caselaws?id=158082 Sales tax classification depends on the common commercial understanding of the commodity, not on the purchaser's special use. Bits of karuvel trees sold as fuel wood were described in the assessee's records as firewood and were commonly treated as such, so their later use for pulp production did not change their essential character. On that basis, the notification exempting firewood applied, and the disputed turnover was not liable to tax. The revisional assessment was therefore unsustainable. The core principle is that a commodity is identified for tax purposes by its commercial identity in the market, rather than by a downstream use chosen by the buyer. en-us Tue, 25 Oct 1994 00:00:00 +0530 Wed, 16 Oct 2013 15:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158082 Sales tax classification depends on the common commercial understanding of the commodity, not on the purchaser's special use. Bits of karuvel trees sold as fuel wood were described in the assessee's records as firewood and were commonly treated as such, so their later use for pulp production did not change their essential character. On that basis, the notification exempting firewood applied, and the disputed turnover was not liable to tax. The revisional assessment was therefore unsustainable. The core principle is that a commodity is identified for tax purposes by its commercial identity in the market, rather than by a downstream use chosen by the buyer. Case-Laws VAT and Sales Tax Tue, 25 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158082