RAMASWAMI, J.

The assessees purchased a reserve forest for the purpose of coffee plantation. They cleared a portion of the said land and sold the timber and firewood obtained by felling and cutting the trees which were natural growths. They have also converted some firewood into charcoal. The assessing authority considered that the assessees should be treated as dealers in timber, firewood and charcoal and assessed a turnover of Rs. 3, 00, 396.16. The Appellate Assistant Commissioner, Pollachi, held that the timber that was cut by the assessees was sized and sold as sleepers, that this cutting of the trees was during the process of plantation and that the assessees should be deemed to be dealers in respect of the timber that was sized and sold, but they were not dealers in respect of firewood. He held that the sales of firewood were not liable to tax on the ground that the turnover on those sales were realised during the process of plantation by cutting and removing spontaneous growth. The assessees preferred an appeal to the Tribunal as against that portion of the order holding that the sale of sized timber is liable to tax. The department preferred a petition for enhan