MUKESH KUMAR AGGARWAL & ORS. vs STATE OF MADHYA PRADESH & ORS.

The Supreme Court addressed the classification of eucalyptus wood sold by the Madhya Pradesh Forest Department under the Madhya Pradesh General Sales Tax Act, 1958, specifically Schedule II, Entry 32A and Entry 12. The Court held that not all wood is classified as 'timber' or 'firewood', emphasizing that the common parlance meaning of these terms should be applied. The High Court's ruling that the wood constituted 'timber' was partially overturned, and the matter was remitted for further consideration, clarifying that the classification depends on the nature and intended use of the wood rather than solely on its sale context.