MISHRA, J.

The Tribunal has held that the petitioner is liable to pay single point tax at 5 per cent on the sale of eucalyptus trees. The facts are in a short compass. The petitioner reported total and taxable turnover at Rs. 4, 78, 703.95 for the assessment year 1975-76. The petitioner, however, did not include the sale price of the eucalyptus wood which he purchased from the forest department. His case, however, was that the timber purchased by him was eucalyptus firewood which was exempted from tax as per Notification No. II (1) Rev 386 (g)/74, dated March 4, 1974. We however, in the instant case, need not go into the entire history of the case. First we find the Tribunal has followed the law as stated by this Court in more than one case, i.e., Malayalee Stores v. State of Tamil Nadu 1983 (52) STC 3 and P. R. Lakshmi v. State of Tamil Nadu 1983 (52) STC 5. A Division Bench of this Court in the former case has stated thus :

"We are satisfied that eucalyptus is not firewood. Its sale is not, therefore, exempt under the notification.

The sale of eucalyptus in this case has been actually charged in this assessment at the rate of 4 per cent under mutli-point tax. It seems to