1991 (4) TMI 414

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..... hat for the assessment year 1975-76 the assessee reported a total and taxable turnover of Rs. 2,56,651.93 and Rs. 11,032.83, respectively. Exemption was claimed to the extent of Rs. 1,01,989. The Deputy Commercial Tax Officer disallowed the exemption in respect of the direct sale of forest coupes to three parties totalling to Rs. 1,01,989 and taxed the turnover at 4 per cent. On appeal, the Appell .....

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..... by them was firewood was not correct since what had been sold by the assessee was the coupes of forest without in any way appropriating those. 3.. Learned counsel for the appellant submitted before us that the assessee had sold only firewood and that being exempt, the Board of Revenue ought to have granted exemption. We cannot agree. The material on the record shows that the coupes were sold by .....

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