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TMI Blog1991 (2) TMI 376X X X X Extracts X X X X X X X X Extracts X X X X ..... facts are in a short compass. The petitioner reported total and taxable turnover at Rs. 4,78,703.95 for the assessment year 1975-76. The petitioner, however, did not include the sale price of the eucalyptus wood which he purchased from the forest department. His case, however, was that the timber purchased by him was eucalyptus firewood which was exempted from tax as per Notification No. II (1) Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e First Schedule to the Tamil Nadu General Sales Tax Act, 1959." After a consideration of several points as to the description of the fuel wood sold by the Forest Department and the sale of eucalyptus or any other timber and other aspects this Court found that there was no escape from the conclusion in the case in P.R. Lakshmi v. State of Tamil Nadu [1983] 52 STC 5 (Mad.) that eucalyptus trees p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not firewood. The basis of this decision governs the present two cases. The specification of the goods in each case showed that what was sold was not firewood or fuel wood. The specifications showed that the blue-gum eucalyptus must be split to size and debarked. What the purchaser in each case obviously desired was that the eucalyptus should serve the intended purpose, namely, to be used in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ho sells firewood debarks the wood before sale. Nobody who buys firewood requires them to be shaved and debarked. Purchasers may desire the wood to be cut to size. But that is all. There may be eccentric sellers and eccentric buyers who may indulge their fancies in specialities in firewood. But that, again, is not the test. Where the wood is not, in the normally accepted commercial practice, firew ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment of the Government, the sale by such contractors of such timber and bamboo in any form or size shall be deemed to be the first sale and the sale by the Forest Department in such auction of forest coupes shall not be the first sale. In any case, the first sale would be by the contractor, and in the case of the petitioner who is not a contractor, we do not have any foundational facts for this ..... X X X X Extracts X X X X X X X X Extracts X X X X
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