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TMI Blog1991 (4) TMI 414X X X X Extracts X X X X X X X X Extracts X X X X ..... suo motu revision. 2.. It transpires from a perusal of the record that for the assessment year 1975-76 the assessee reported a total and taxable turnover of Rs. 2,56,651.93 and Rs. 11,032.83, respectively. Exemption was claimed to the extent of Rs. 1,01,989. The Deputy Commercial Tax Officer disallowed the exemption in respect of the direct sale of forest coupes to three parties totalling to Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Revenue found that the plea of the assessee that what has been sold by them was firewood was not correct since what had been sold by the assessee was the coupes of forest without in any way appropriating those. 3.. Learned counsel for the appellant submitted before us that the assessee had sold only firewood and that being exempt, the Board of Revenue ought to have granted exemption. We cannot a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee would not be entitled to the exemption is sound and does not call for any interference. Consequently, since the sale of forest wood in coupes would be sale of goods as per the plain phraseology of section 2(j) of the Act, the order of the Board of Revenue does not call for any interference. The appeal fails and is dismissed. No costs.
Appeal dismissed. X X X X Extracts X X X X X X X X Extracts X X X X
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