https://www.taxtmi.com/caselaws?id=100741 Standing timber agreed to be severed under a contract of sale was treated as "goods" for sales tax purposes because the statutory definition was retrospectively enlarged to include timber to be severed before sale or under the contract of sale. The Court noted that the constitutional expression "sale of goods" carries the same meaning as under the Sale of Goods Act, 1930, under which attached property may be sold if it is to be severed in that manner. On that basis, the transaction fell within the expanded statutory meaning of goods and attracted sales tax. en-us Tue, 17 Mar 1970 00:00:00 +0530 Wed, 18 Sep 2013 12:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100741 Standing timber agreed to be severed under a contract of sale was treated as "goods" for sales tax purposes because the statutory definition was retrospectively enlarged to include timber to be severed before sale or under the contract of sale. The Court noted that the constitutional expression "sale of goods" carries the same meaning as under the Sale of Goods Act, 1930, under which attached property may be sold if it is to be severed in that manner. On that basis, the transaction fell within the expanded statutory meaning of goods and attracted sales tax. Case-Laws VAT and Sales Tax Tue, 17 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100741