https://www.taxtmi.com/caselaws?id=127357 A proprietor of forest land who allowed contractors to cut sal trees and convert them into sleepers for royalty was held not to be a dealer under the Orissa Sales Tax Act, 1947, because he neither purchased nor manufactured the goods and was not carrying on a business of selling goods. The royalty payable under the forest agreement was treated as consideration for the right to extract forest produce, not as sale price of timber or sleepers, and therefore the arrangement did not amount to a sale of goods liable to sales tax. The assessment could not be sustained, and the levy was held not payable under the Act. en-us Tue, 12 Apr 1955 00:00:00 +0530 Thu, 07 Mar 2013 18:10:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127357 A proprietor of forest land who allowed contractors to cut sal trees and convert them into sleepers for royalty was held not to be a dealer under the Orissa Sales Tax Act, 1947, because he neither purchased nor manufactured the goods and was not carrying on a business of selling goods. The royalty payable under the forest agreement was treated as consideration for the right to extract forest produce, not as sale price of timber or sleepers, and therefore the arrangement did not amount to a sale of goods liable to sales tax. The assessment could not be sustained, and the levy was held not payable under the Act. Case-Laws VAT and Sales Tax Tue, 12 Apr 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127357