TMI Blog1981 (11) TMI 174X X X X Extracts X X X X X X X X Extracts X X X X ..... Sale of firewood is exempted from sales tax under the Tamil Nadu General Sales Tax Act, 1959. The exemption is granted by the State Government in exercise of a power in that regard conferred by the statute. The order of exemption is notified in the Gazette under Notification No. II(1)/Rev/386(g)/74 dated 4th March, 1974. The notification simply says that the Governor is pleased to exempt from sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not define firewood. We feel that for such a word as this there need be no statutory definition. It is all the better for not being defined. Every housewife knows what firewood is. Every firewood depot proprietor knows what firewood is. In our opinion, judges and Tribunals must adopt that meaning which would not offend the common speech of commercial men and the consuming public, for sales tax is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forest department contract form of sale, and said that the coupe purchased by the assessee, in which the eucalyptus was included, was described as "fuel coupe". But this expression was obviously used as a drafting device to cover a wide range of forest trees found in the coupe area. A single shorthand expression was found convenient for being employed to denote all the trees in the coupe, save cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable. The sale of eucalyptus in this case has been actually charged in this assessment at the rate of 4 per cent under multi-point tax. It seems to us that it is taxable in the hands of the assessee at single point, at the rate of 5 per cent, in accordance with the explanation to entry 84 of the First Schedule to the Tamil Nadu General Sales Tax Act, 1959. Hence, while holding that the sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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