1991 (4) TMI 414

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....sed by the Board of Revenue in suo motu revision. 2.. It transpires from a perusal of the record that for the assessment year 1975-76 the assessee reported a total and taxable turnover of Rs. 2,56,651.93 and Rs. 11,032.83, respectively. Exemption was claimed to the extent of Rs. 1,01,989. The Deputy Commercial Tax Officer disallowed the exemption in respect of the direct sale of forest coupes t....

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....them. On these facts the Board of Revenue found that the plea of the assessee that what has been sold by them was firewood was not correct since what had been sold by the assessee was the coupes of forest without in any way appropriating those. 3.. Learned counsel for the appellant submitted before us that the assessee had sold only firewood and that being exempt, the Board of Revenue ought to ....