https://www.taxtmi.com/caselaws?id=159542 The entry "timber" in a dealer's registration certificate was construed in its popular sense to include standing trees agreed to be severed under the contract. Applying the statutory definition of goods and the settled approach to taxing expressions, the Court treated trees meant to be cut and converted into timber as timber for practical sales tax purposes. The later cutting of the trees into ballis, rafters and similar forms did not alter their character. On that basis, the assessee was entitled to set off the tax paid on purchase of the trees. en-us Fri, 14 Sep 1990 00:00:00 +0530 Wed, 27 Nov 2013 12:10:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159542 The entry "timber" in a dealer's registration certificate was construed in its popular sense to include standing trees agreed to be severed under the contract. Applying the statutory definition of goods and the settled approach to taxing expressions, the Court treated trees meant to be cut and converted into timber as timber for practical sales tax purposes. The later cutting of the trees into ballis, rafters and similar forms did not alter their character. On that basis, the assessee was entitled to set off the tax paid on purchase of the trees. Case-Laws VAT and Sales Tax Fri, 14 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159542