https://www.taxtmi.com/caselaws?id=238462 Uprooted rubber trees that had fallen in a cyclone and were old, useless for any further conditioning or manufacture, were treated as firewood rather than timber under the Tamil Nadu General Sales Tax Act, 1959. On those admitted facts, the Tribunal's view that the goods had lost their utility and were fit only for use as firewood was upheld, and the Revenue's reliance on precedent was rejected. The exemption under the Third Schedule therefore applied to the goods because classification depended on their actual condition and use, not their original character as trees. en-us Wed, 14 Aug 2013 00:00:00 +0530 Wed, 23 Oct 2013 08:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238462 Uprooted rubber trees that had fallen in a cyclone and were old, useless for any further conditioning or manufacture, were treated as firewood rather than timber under the Tamil Nadu General Sales Tax Act, 1959. On those admitted facts, the Tribunal's view that the goods had lost their utility and were fit only for use as firewood was upheld, and the Revenue's reliance on precedent was rejected. The exemption under the Third Schedule therefore applied to the goods because classification depended on their actual condition and use, not their original character as trees. Case-Laws VAT and Sales Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238462