1978 (2) TMI 202

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....he assessees purchased a reserve forest for the purpose of coffee plantation. They cleared a portion of the said land and sold the timber and firewood obtained by felling and cutting the trees which were natural growths. They have also converted some firewood into charcoal. The assessing authority considered that the assessees should be treated as dealers in timber, firewood and charcoal and asses....

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....nover of Rs. 86,829.24 relating to the sale of firewood which was deleted from the taxable turnover by the Appellate Assistant Commissioner. The Tribunal held that the deletion of the turnover relating to firewood was correct and dismissed the application for enhancement. The Tribunal also held that the cutting of timber to size and selling the same will not amount to carrying on business as the a....

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....ble for sizing them for sale as sleepers, employed workmen and sized them and sold as timber sizes. The question for consideration is whether by the mere fact of sizing the timber cut from the trees in order to facilitate stacking and transport of the said timber would it be a commercial article different from the logs of trees that were cut in order to make the assessees dealers in such articles.....