https://www.taxtmi.com/caselaws?id=102286 Purchase-tax notifications on standing trees and bamboos were upheld as intra vires because the levy operated on completed purchases and did not amount to impermissible double taxation. The timber contracts were treated as agreements to sell standing timber, with property passing only after felling, checking and removal, so purchase tax did not apply to those transactions. By contrast, the bamboo agreement conferred exclusive extraction and ancillary rights over forest land for a royalty-based consideration, making it a profit a prendre and therefore immovable property outside the State's power to tax as a sale or purchase of goods. en-us Fri, 01 Mar 1985 00:00:00 +0530 Mon, 15 Jun 2026 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102286 Purchase-tax notifications on standing trees and bamboos were upheld as intra vires because the levy operated on completed purchases and did not amount to impermissible double taxation. The timber contracts were treated as agreements to sell standing timber, with property passing only after felling, checking and removal, so purchase tax did not apply to those transactions. By contrast, the bamboo agreement conferred exclusive extraction and ancillary rights over forest land for a royalty-based consideration, making it a profit a prendre and therefore immovable property outside the State's power to tax as a sale or purchase of goods. Case-Laws VAT / Sales Tax Fri, 01 Mar 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102286