1981 (11) TMI 171

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....ther the wood sold by the assessee in each case can be regarded as "firewood" and so entitled to exemption from sales tax under a Gazette notification issued by the State Government in Notification No. II(1)/Rev/386(g)/74 dated 4th March, 1974. The notification reads as under: "In exercise of the powers conferred by sub-section (1) of section 17 of the Tamil Nadu General Sales Tax Act, 1959 (Ta....

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....mbatore, what was described in the sale agreement as "blue-gum and wattle pulpwood". The agreement stipulated that the goods must have certain specifications. It was agreed, inter alia, that the pulpwood should be one meter in length without forks, knots or any projecting parts; that they should be debarked; and that they should be free from rot, decay and the like. In the other case, the asses....

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....he arguments only to find, at the end of it all, that a Bench of this Court had repelled a similar contention put forth in a comparable case, in A.H.K. and Company v. State of Tamil Nadu [1980] 46 STC 117. The assessee in that case sold to Gwalior Rayons certain quantities of wood according to certain specifications. This Court held that the wood in question was not firewood. The court referred to....

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....ch we have referred, we think we must have regard for the colloquy of commerce and the common vocabulary of the market for distinguishing between firewood and other kinds of wood. Firewood, in common commercial parlance and as understood by the trade as well as by the consuming public, is not just any wood that can be used as logs of fuel. Every kind of wood is potential firewood, for you can star....