Whether the vat is applied or not?

In any state , for VAT to apply ther sholud be a business and the business should be of selling goods . In the instant case the trees that are sold does not form a part of his business . The client of yours neen not get registered under Gujarat VAT act . The income from sale of scrap trees will form part of the client's Income from other sources .

no need to get registered as there is limit of turnover which should be achieved than only need to get registered.

I am agreed with Mr. Shah. As per rule, a dealer needs to get registration on the basis of exceed the limit of turover not on the basis of products. If a registered dealer sells wood (scrap) then he'll have to charge tax & pay to govt. even he is not engaged for purchasing & selling of woods.