https://www.taxtmi.com/caselaws?id=163850 Firewood sold for use as fuel was held to be a distinct commercial commodity, and sales tax classification had to follow its common commercial understanding rather than the buyer's use. The Kerala HC noted that the term "timber" in entry 8 of the Fifth Schedule, even with its explanatory inclusions, did not clearly cover firewood. On that basis, firewood was classified under the residuary entry 156 of the First Schedule, and the Tribunal's treatment of it as a residuary item was sustained. en-us Mon, 15 Sep 2008 00:00:00 +0530 Fri, 28 Nov 2014 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163850 Firewood sold for use as fuel was held to be a distinct commercial commodity, and sales tax classification had to follow its common commercial understanding rather than the buyer's use. The Kerala HC noted that the term "timber" in entry 8 of the Fifth Schedule, even with its explanatory inclusions, did not clearly cover firewood. On that basis, firewood was classified under the residuary entry 156 of the First Schedule, and the Tribunal's treatment of it as a residuary item was sustained. Case-Laws VAT and Sales Tax Mon, 15 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163850