https://www.taxtmi.com/caselaws?id=161427 Karuvelan wood sold to a paper manufacturing industry was held not to qualify as "firewood" under the sales tax exemption notification, because the term had to be understood in its common and commercial sense and not as any wood capable of burning. The Court found that Karuvelan wood was a distinct commercial commodity with multiple uses, and its sale for pulp making did not show that it was sold as firewood. A prior Supreme Court ruling on the same notification and similar goods was treated as controlling, so the exemption claim failed. en-us Tue, 10 Dec 2002 00:00:00 +0530 Mon, 27 Jan 2014 17:42:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161427 Karuvelan wood sold to a paper manufacturing industry was held not to qualify as "firewood" under the sales tax exemption notification, because the term had to be understood in its common and commercial sense and not as any wood capable of burning. The Court found that Karuvelan wood was a distinct commercial commodity with multiple uses, and its sale for pulp making did not show that it was sold as firewood. A prior Supreme Court ruling on the same notification and similar goods was treated as controlling, so the exemption claim failed. Case-Laws VAT and Sales Tax Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161427