K S VASAN Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THIS is an appeal against the order of the Board of Revenue suo motu revising the order of the Appellate Assistant Commissioner, Coimbatore, and restoring the order of the Deputy Commercial Tax Officer, Mettupalayam. The only question that arose was whether what the dealer-petitioner purchased was "timber" or "firewood". The Board pointed out :

(2.) THE above reasoning of the Board of Revenue is unexceptional. However, what the learned counsel for the petitioner contends is that the forest department has given a certificate that what the petitioner purchased was only "firewood". That certificate, as placed before us, reads as follows : "Certified that wood below 1.2 decimetre (1.2 M) long would not be considered as timber. It is considered as firewood only."