1980 (9) TMI 261

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....g the order of the Appellate Assistant Commissioner, Coimbatore, and restoring the order of the Deputy Commercial Tax Officer, Mettupalayam. The only question that arose was whether what the dealer-petitioner purchased was "timber" or "firewood". The Board pointed out: "The purchase of the cut-ends from persons other than the assessee is not denied. The only dispute is whether the cut-ends could ....

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....nnot determine whether the wood is to be classified as firewood. Even in the reply dated 5th July, 1978, the dealer himself described the cut-ends as only wood and these cut-ends are said to be below 1.2 metres. This merely shows that the dealer has selected and picked up wood of suitable size for manufacture of cable drums. It is common knowledge that firewood cannot be raw material (and) that th....