https://www.taxtmi.com/caselaws?id=102888 Forest produce sold after clearing land acquired or leased for plantation development was treated as part of business turnover and subjected to sales tax. The Court noted that the assessees acquired large forest tracts for commercial plantation use, intended from the outset to dispose of standing trees to best advantage, and processed the produce into timber, sleepers and charcoal over time. Because the sales were incidental or ancillary to the commercial venture, and business under the statute extended beyond direct trade or manufacture, the proceeds formed taxable turnover even though profit motive was not decisive. en-us Wed, 01 Feb 1989 00:00:00 +0530 Sat, 19 Jul 2014 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102888 Forest produce sold after clearing land acquired or leased for plantation development was treated as part of business turnover and subjected to sales tax. The Court noted that the assessees acquired large forest tracts for commercial plantation use, intended from the outset to dispose of standing trees to best advantage, and processed the produce into timber, sleepers and charcoal over time. Because the sales were incidental or ancillary to the commercial venture, and business under the statute extended beyond direct trade or manufacture, the proceeds formed taxable turnover even though profit motive was not decisive. Case-Laws VAT and Sales Tax Wed, 01 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102888