( 1 ) A three-fold grievance was made in this Rule by Mr. B. K. Panda, learned Advocate for the petitioner. He contended, in the first place, that the petitioner purchased standing timber and the Authorities should not have taxed standing timber under the Bengal Finance (Sales Tax) Act, because standing timber is not goods but immovable property. It must be stated in fairness to Mr. Panda that he did not ultimately press this point. Mr. Panda contended, in the next place, that the petitioner merely chopped the timber into firewood but chopped firewood was not manufactured goods. Since the petitioner's gross turnover did not exceed rupees ten thousand he was not liable to pay, sales tax on the turnover. This argument is misconceived. Manufacturing process means to bring into being a commercial article for sale in the business in which the dealer is engaged, i. e. , article which by itself has a commercial value and which can be the subject-matter of sale for a price in course of the business of selling or supplying in which the dealer is engaged. There is no reason to exclude the chopping of timber into firewood from the ambit of manufacturing process. If firewoo