https://www.taxtmi.com/caselaws?id=144130 Standing timber covered by a forest contract was treated as not falling within the sales tax definition of "goods" because the statutory meaning extended only to movable property, and standing trees remained attached to the earth. Relying on earlier authority, the Bombay High Court noted that such timber does not answer the description of movable property for sales tax purposes. As a result, tax recovered at the time of the contract could not be denied by treating the timber as goods, and the petitioner was entitled to the set-off. en-us Mon, 18 Jul 1966 00:00:00 +0530 Sat, 20 Apr 2013 10:08:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144130 Standing timber covered by a forest contract was treated as not falling within the sales tax definition of "goods" because the statutory meaning extended only to movable property, and standing trees remained attached to the earth. Relying on earlier authority, the Bombay High Court noted that such timber does not answer the description of movable property for sales tax purposes. As a result, tax recovered at the time of the contract could not be denied by treating the timber as goods, and the petitioner was entitled to the set-off. Case-Laws VAT and Sales Tax Mon, 18 Jul 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144130