https://www.taxtmi.com/caselaws?id=101626 A document styled as a lease may be treated as a sale of goods where it merely grants the right to enter forest land, cut specified standing timber, and remove it; in that situation, the royalty is in substance the price of timber and sales tax is attracted when the trees are agreed to be severed under the contract. The statutory amendment deeming the forest department a dealer removed the earlier obstacle to levy, so the tax charge was legally sustainable, while the assessee could still contest the correct rate, year-wise liability, and quantum recoverable. en-us Tue, 23 Nov 1976 00:00:00 +0530 Mon, 07 Jul 2014 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101626 A document styled as a lease may be treated as a sale of goods where it merely grants the right to enter forest land, cut specified standing timber, and remove it; in that situation, the royalty is in substance the price of timber and sales tax is attracted when the trees are agreed to be severed under the contract. The statutory amendment deeming the forest department a dealer removed the earlier obstacle to levy, so the tax charge was legally sustainable, while the assessee could still contest the correct rate, year-wise liability, and quantum recoverable. Case-Laws VAT and Sales Tax Tue, 23 Nov 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101626