2013 (10) TMI 917

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..... ition 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 the order of the Tribunal - Decided against Revenue. - TC (Revision).No.10 of 2012 - - - Dated:- .....

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..... he conclusion that uprooted rubber trees is a firewood merely based on the oral argument of the respondent counsel rather than proving the same with the document evidence? 3. Whether in the facts and circumstance of the case, the Tribunal is right in law in deleting the penalty levied under Section 12(3)(b) of the Tamil Nadu General Sales Tax Act, 1959?" 2. It is seen from the order of the Tri .....

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..... fire wood. In the circumstances, the Tribunal rejected the contention of the Revenue based on the decision reported in 83 STC 338 STATE OF T.N.v. T.N. STICK INDUSTRIES. Thus, the Tribunal allowed the assessee's appeal holding that the fallen trees were to be treated as firewood and hence, exempted under the provisions of the Act. Aggrieved by this, the Revenue is on revision before this Court cont .....

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