1996 (11) TMI 415

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... al dismissed. The wood sold by the appellant may be used and described as firewood. But when it was sold with the object of being converted into pulp for manufacturing rayon, it was not being sold as firewood at all. The exemption is granted to firewood meant to be as firewood. The exemption cannot be extended to sales of wood for manufacture of rayon even though such wood is capable of being used .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t from sales tax. The Tribunal held that the kind of wood supplied by the assessee to Seshasayee Paper and Boards Limited, Pallipalayam was only suitable for making wood pulp and that it could not in any sense be treated as firewood. The decision of the Tribunal was challenged in revision before the High Court. The High Court held that the wood supplied by the assessee to Seshasayee Paper and Boar .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e timber should be used as firewood. The High Court held that these goods could not be called firewood at all and were not exempt from tax. From the contract between the purchaser and the seller it appeared that the goods were required by the purchaser for the purpose of manufacturing rayon. 2.. Before us, it has been argued that the goods sold by the petitioner were indisputably of the charact .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X