https://www.taxtmi.com/caselaws?id=158447 Taxability of timber, firewood and allied wood turns on the actual commercial character of the goods and the sale records. Where purchases are traced through a partner to the Forest Department or other sources and the firm is shown to be only a second dealer, the turnover may be treated as a second sale and not taxed again in the firm's hands. Karuvai sold as firewood, and eucalyptus, wattle and blue gum sold after such purchases, are treated on the same footing. The note also states that softwood is not liable to an enhanced single-point levy where the assessee is not the first taxable seller. en-us Thu, 14 Sep 1995 00:00:00 +0530 Tue, 29 Oct 2013 11:58:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158447 Taxability of timber, firewood and allied wood turns on the actual commercial character of the goods and the sale records. Where purchases are traced through a partner to the Forest Department or other sources and the firm is shown to be only a second dealer, the turnover may be treated as a second sale and not taxed again in the firm's hands. Karuvai sold as firewood, and eucalyptus, wattle and blue gum sold after such purchases, are treated on the same footing. The note also states that softwood is not liable to an enhanced single-point levy where the assessee is not the first taxable seller. Case-Laws VAT and Sales Tax Thu, 14 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158447