1973 (10) TMI 44

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..... ce and saw mill carrying on business under the name and style "Krishna Rice and Saw Mills, Udipi". The assessee sold sawdust to his labourers. The turnover in respect of the sale of sawdust was estimated at Rs. 3,000. The assessee claimed exemption in respect of the said turnover claiming that sawdust comes within the meaning of the expression "firewood", which is in the Fifth Schedule of the Myso .....

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..... xpression "firewood" is never understood as comprehending sawdust. Supposing a contract is entered for supply of one ton of sawdust and the vendor supplied one ton of firewood, can it be said that he has performed his part of the contract? Obviously, no court will hold that the vendor has supplied sawdust as contracted. Therefore, the view taken by the Tribunal, in our opinion, is patently erroneo .....

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