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TMI Blog1978 (2) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... e forest for the purpose of coffee plantation. They cleared a portion of the said land and sold the timber and firewood obtained by felling and cutting the trees which were natural growths. They have also converted some firewood into charcoal. The assessing authority considered that the assessees should be treated as dealers in timber, firewood and charcoal and assessed a turnover of Rs. 3,00,396. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the sale of firewood which was deleted from the taxable turnover by the Appellate Assistant Commissioner. The Tribunal held that the deletion of the turnover relating to firewood was correct and dismissed the application for enhancement. The Tribunal also held that the cutting of timber to size and selling the same will not amount to carrying on business as the assessees were clearing the fore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... leepers, employed workmen and sized them and sold as timber sizes. The question for consideration is whether by the mere fact of sizing the timber cut from the trees in order to facilitate stacking and transport of the said timber would it be a commercial article different from the logs of trees that were cut in order to make the assessees dealers in such articles. An identical question came up fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... asy transport would not make it a commercial article so as to make the assessee a dealer in that commercial article. We respectfully follow the decision of the Kerala High Court in the case referred above and hold that the timber sized would not be liable to sales tax under the Tamil Nadu General Sales Tax Act and we accordingly dismiss this tax revision case with costs. Counsel's fee Rs. 250. Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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