1991 (4) TMI 414 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the appeal against the Board of Revenue's order disallowing exemption on the sale of forest coupes as firewood. The court held that the assessee's sale of coupes without working on them did not qualify for exemption, as the buyers felled the trees. The Appellate Assistant Commissioner's decision in favor of the assessee was deemed a misappreciation of evidence. The court upheld the Board of Revenue's decision that the sale of forest wood in coupes constituted a sale of goods under the law. The appeal was dismissed with no costs.