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TMI Blog1978 (9) TMI 162X X X X Extracts X X X X X X X X Extracts X X X X ..... aler consisted of wood of various types of trees. The wood purchased was supplied to the paper mills by the assessee in pieces of 10 cm. to 20 cm. in diameter, with the further condition that no piece was to weigh more than 100 kg. The price payable to dealer was at the rate of Rs. 5 per quintal. The mills after purchasing the wood, which was called kokat in the local area, used it for purposes of manufacturing paper. The Sales Tax Officer taking the view that the wood sold by the assessee was pulp wood taxed it as an unclassified commodity. The assessee appealed. The appellate authority found that most of the wood sold by the assessee was about one metre in length and the diameter was also very small. It also found that the wood sold was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Das Barey Lal[1978] 42 S.T.C. 470., the question arose as to whether rice bran was cattle fodder. The assessee in that case had sold rice bran to mills which extracted oil out of it. It was held that as rice bran was normally used as cattle fodder, its special use did not take it out of the category of cattle fodder. In the case of Engineering Traders, Begum Bridge Road, Meerut v. State of Uttar Pradesh[1973] 31 S.T.C. 456 (F.B.); 1973 U.P.T.C. 91., the question was as to whether pumping sets sold by the assessee fell within the category of agricultural machines. It was urged on behalf of the State that as pumping sets could be used for nonagricultural purposes, they should not be treated as agricultural machines. Repelling this contentio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry in which a particular commodity is to be classified under the notification. Let us suppose for an instance that the mills which were purchasing kokat from the assessee closed down. In that event the kokat would be sold to consumers for use as firewood. In such a situation, it will not be possible for the department to contend that kokat was not firewood. The fortuitous event of the factory being located in the vicinity, which used kokat as raw material for producing paper, cannot be taken as a good ground for classifying it differently from the category of firewood. Sri V.D. Singh, the learned standing counsel, placed great reliance on two decisions of this Court, one given in the case of Bishambar Dayal Shri Niwas v. Commissioner of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s kokat was being used primarily in the locality as raw material for making paper, it should not in that area be treated as firewood. The notification in respect of firewood has been issued under section 3-A and is applicable to the entire State. This being so, an interpretation, which holds good for the entire State of U.P., should be put on the word "firewood". Firewood as commonly understood includes all wood, which are used primarily for purposes of fuel. Kokat undoubtedly answers this description and would, therefore, fall within the ambit of the word "firewood" as used in the relevant notification. The question referred is answered in the affirmative in favour of the assessee and against the department. The assessee is entitled to h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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