https://www.taxtmi.com/caselaws?id=158901 Firewood in an exemption notification must be understood in its ordinary and popular sense, not by the special use intended by a dealer. Casuarina wood of the contracted size was treated as firewood because the branches and pieces supplied were predominantly fit for use as fuel. Its possible use, or intended use, for making pulp did not change its essential character, and the user test was only logical, not conclusive. In the absence of any notification-based restriction tied to actual user, goods answering the description of firewood continued to qualify for exemption, and the purchase tax demand was unsustainable. en-us Tue, 11 Dec 2001 00:00:00 +0530 Thu, 26 Dec 2013 13:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158901 Firewood in an exemption notification must be understood in its ordinary and popular sense, not by the special use intended by a dealer. Casuarina wood of the contracted size was treated as firewood because the branches and pieces supplied were predominantly fit for use as fuel. Its possible use, or intended use, for making pulp did not change its essential character, and the user test was only logical, not conclusive. In the absence of any notification-based restriction tied to actual user, goods answering the description of firewood continued to qualify for exemption, and the purchase tax demand was unsustainable. Case-Laws VAT and Sales Tax Tue, 11 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158901