https://www.taxtmi.com/caselaws?id=158447 Sales of timber, firewood, karuvai, eucalyptus, wattle and blue gum were treated as exempt or not taxable where records established that the dealer was a second seller rather than the first taxable seller. Classification depended on the goods' actual commercial character and the purchase and sale records; karuvai was accepted as firewood absent material showing otherwise. Softwood could be characterised as firewood or timber, but no further single-point levy arose because the dealer remained a second seller. The proposed enhancement of tax on softwood was therefore rejected, and the disputed turnover was not taxable in the dealer's hands. 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 Sales of timber, firewood, karuvai, eucalyptus, wattle and blue gum were treated as exempt or not taxable where records established that the dealer was a second seller rather than the first taxable seller. Classification depended on the goods' actual commercial character and the purchase and sale records; karuvai was accepted as firewood absent material showing otherwise. Softwood could be characterised as firewood or timber, but no further single-point levy arose because the dealer remained a second seller. The proposed enhancement of tax on softwood was therefore rejected, and the disputed turnover was not taxable in the dealer's hands. Case-Laws VAT and Sales Tax Thu, 14 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158447