2013 (10) TMI 917

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....m Special Govt. Pleader (Taxes) For the Respondent : Mr. T. Suresh ORDER (Order of the Court was made by Chitra Venkataraman,J. ) The above Tax Case Revision is filed at the instance of the Revenue as against the order of the Tamil Nadu Sales Tax Appellate Tribunal for the assessment year 1995-96. The above Tax Case Revision was admitted on the following substantial questions of law:- ....

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....the same as fire wood since fallen trees were not of any use for making furnitures. The assessee claimed exemption under III Schedule to the Tamil Nadu General Sales Tax Act. The Assessing Authority as well as the first Appellate Authority treated the uprooted trees as timber and assessed them as taxable item. Aggrieved by the same, the assessee went on appeal before the Tamil Nadu Sales Tax Appel....