1980 (9) TMI 261

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....oard of Revenue suo motu revising 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 disp....

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....rewood. Even the size of the wood cannot 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 ....

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.... to what test or for what purpose the Forest Range Officer sought to make a distinction between "timber" and "firewood". As far as assessment to general sales tax is concerned, what is relevant is how a particular commodity is generally known amongst the public; and once a particular article or material is known as timber or firewood, no amount of certificate given by a Forest Range Officer, like ....