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2008 (9) TMI 899 - KERALA HIGH COURTWhether, on the facts and circumstances of the case, the Tribunal is justified in its finding that firewood is an unclassified item and will not fall under entry 8 of the Fifth Schedule to the Act? Held that:- The user test is only logical but is again inconclusive. The particular use to which an article can be applied in the hands of a special consumer is not determinative of the nature of the goods. In the facts and circumstances of this case, the other tests which are commonly applied for interpreting the taxing entry need not be resorted to, since the facts in the instant case, clearly demonstrate that the commodity purchased and sold is only "firewood", and therefore, in our view, the Appellate Tribunal was justified in classifying the commodity as a residuary item falling under entry 156 of the First Schedule to the KGST Act. Therefore, we are of the view that the Tribunal has not committed any error on facts which would call for interference. Accordingly, keeping in view the facts situation which is not disputed by either side, that, the assessee had sold the wood to the purchaser, namely, a Government company only as "firewood" and not as timber, while sustaining the orders passed by the Tribunal, we reject these revision petitions.
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