TaxTMI 
TaxTMI 
1991 (2) TMI 376
X X X X Extracts X X X X
X X X X Extracts X X X X
....single point tax at 5 per cent on the sale of eucalyptus trees. The facts are in a short compass. The petitioner reported total and taxable turnover at Rs. 4,78,703.95 for the assessment year 1975-76. The petitioner, however, did not include the sale price of the eucalyptus wood which he purchased from the forest department. His case, however, was that the timber purchased by him was eucalyptus fi....
X X X X Extracts X X X X
X X X X Extracts X X X X
....f 5 per cent, in accordance with the explanation to entry 84 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959." After a consideration of several points as to the description of the fuel wood sold by the Forest Department and the sale of eucalyptus or any other timber and other aspects this Court found that there was no escape from the conclusion in the case in P.R. Lakshmi v. S....
X X X X Extracts X X X X
X X X X Extracts X X X X
....sale contract, which showed that the subject-matter of the sale was not firewood. The basis of this decision governs the present two cases. The specification of the goods in each case showed that what was sold was not firewood or fuel wood. The specifications showed that the blue-gum eucalyptus must be split to size and debarked. What the purchaser in each case obviously desired was that the euca....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... wood of a kind which has attained notoriety as fuel. Nobody who sells firewood debarks the wood before sale. Nobody who buys firewood requires them to be shaved and debarked. Purchasers may desire the wood to be cut to size. But that is all. There may be eccentric sellers and eccentric buyers who may indulge their fancies in specialities in firewood. But that, again, is not the test. Where the wo....