https://www.taxtmi.com/caselaws?id=400085 Sales tax exemption for firewood is confined to wood intended for use as firewood or fuel. Firewood supplied to a paper mill as raw material for manufacturing paper falls outside that exempt category because its industrial use differs from the purpose contemplated by the exemption entry. Exemption notifications require strict construction, and the claimant must clearly establish eligibility. Any ambiguity in the scope of an exemption is resolved in favour of the Revenue. Accordingly, exemption is unavailable where firewood is diverted to a specified industrial manufacturing purpose. en-us Tue, 13 Oct 2020 00:00:00 +0530 Mon, 14 Jun 2021 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=400085 Sales tax exemption for firewood is confined to wood intended for use as firewood or fuel. Firewood supplied to a paper mill as raw material for manufacturing paper falls outside that exempt category because its industrial use differs from the purpose contemplated by the exemption entry. Exemption notifications require strict construction, and the claimant must clearly establish eligibility. Any ambiguity in the scope of an exemption is resolved in favour of the Revenue. Accordingly, exemption is unavailable where firewood is diverted to a specified industrial manufacturing purpose. Case-Laws VAT and Sales Tax Tue, 13 Oct 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=400085