TaxTMI 
TaxTMI 
1981 (11) TMI 174
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.... whether sale of eucalyptus trees is sale of firewood. If it is, it would be exempt from taxation. Sale of firewood is exempted from sales tax under the Tamil Nadu General Sales Tax Act, 1959. The exemption is granted by the State Government in exercise of a power in that regard conferred by the statute. The order of exemption is notified in the Gazette under Notification No. II(1)/Rev/386(g)/7....
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....shmi is sale of "firewood" within the meaning of the notification for exemption. The notification does not define firewood. We feel that for such a word as this there need be no statutory definition. It is all the better for not being defined. Every housewife knows what firewood is. Every firewood depot proprietor knows what firewood is. In our opinion, judges and Tribunals must adopt that meaning....
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....an also be used to start a fire and produce heat. The learned counsel for the assessee referred to the forest department contract form of sale, and said that the coupe purchased by the assessee, in which the eucalyptus was included, was described as "fuel coupe". But this expression was obviously used as a drafting device to cover a wide range of forest trees found in the coupe area. A single shor....
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....lyptus is not firewood. Its sale is not, therefore, exempt under the notification. This means that the sale is taxable. The sale of eucalyptus in this case has been actually charged in this assessment at the rate of 4 per cent under multi-point tax. It seems to us that it is taxable in the hands of the assessee at single point, at the rate of 5 per cent, in accordance with the explanation to en....