https://www.taxtmi.com/caselaws?id=47143 In a taxing statute, goods must be classified by their common, commercial or popular meaning, not by labels used in tender papers or departmental correspondence. Applying that common parlance test, eucalyptus wood stacks of limited length and girth, sold as fuel wood or pulp raw material after separation from poles and ballies, did not answer the popular meaning of timber, which connotes size, utility and suitability for building or similar uses. Mere origin from eucalyptus trees or the fact that the material was wood did not make it timber. The classification under entry 32A therefore could not stand. en-us Fri, 18 Dec 1987 00:00:00 +0530 Fri, 25 Jul 2014 15:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47143 In a taxing statute, goods must be classified by their common, commercial or popular meaning, not by labels used in tender papers or departmental correspondence. Applying that common parlance test, eucalyptus wood stacks of limited length and girth, sold as fuel wood or pulp raw material after separation from poles and ballies, did not answer the popular meaning of timber, which connotes size, utility and suitability for building or similar uses. Mere origin from eucalyptus trees or the fact that the material was wood did not make it timber. The classification under entry 32A therefore could not stand. Case-Laws VAT and Sales Tax Fri, 18 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47143