2013 (10) TMI 917

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..... For the Respondent : Mr. T. Suresh ORDER (Order of the Court was made by Chitra Venkataraman,J. ) The above Tax Case Revision is filed at the instance of the Revenue as against the order of the Tamil Nadu Sales Tax Appellate Tribunal for the assessment year 1995-96. The above Tax Case Revision was admitted on the following substantial questions of law:- "1.Whether the uprooted rubber trees ca .....

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..... t of any use for making furnitures. The assessee claimed exemption under III Schedule to the Tamil Nadu General Sales Tax Act. The Assessing Authority as well as the first Appellate Authority treated the uprooted trees as timber and assessed them as taxable item. Aggrieved by the same, the assessee went on appeal before the Tamil Nadu Sales Tax Appellate Tribunal. The Tribunal pointed out that the .....

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..... nly. 3. We do not think that the contention of the Revenue could be accepted. On the admitted position that the uprooted trees were old and could not be conditioned again for making any other article of any usage, the finding of the Tribunal that the uprooted tress had become waste one, hence could be used as firewood, we have no hesitation in rejecting the Revenue's revision, thereby, confirming .....

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