1980 (9) TMI 261 - HC - VAT and Sales Tax

Summary

The High Court of Madras dismissed the appeal against the Board of Revenue's decision to classify purchased goods as timber instead of firewood. The court emphasized that a certificate from the forest department is not conclusive in determining the classification of goods. The appeal was dismissed, and no costs were awarded. (Case citation: 1980 (9) TMI 261 - MADRAS HIGH COURT)