https://www.taxtmi.com/caselaws?id=148539 Rejection of the account books and slight enhancement of turnover were upheld because the timber sales figures appeared inconsistent with the quantity extracted and the ballis account was not kept in cubic feet. Purchase tax under section 8(1) of the Madhya Pradesh General Sales Tax Act, 1958, was not leviable on lease money paid for forest coupes, as felling standing trees and converting part of the timber into ballis did not alter the essential character of the goods or amount to manufacture of other goods. The reference was thus disposed of partly against the assessee and partly in its favour. en-us Tue, 23 Jan 1968 00:00:00 +0530 Mon, 29 Apr 2013 16:58:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148539 Rejection of the account books and slight enhancement of turnover were upheld because the timber sales figures appeared inconsistent with the quantity extracted and the ballis account was not kept in cubic feet. Purchase tax under section 8(1) of the Madhya Pradesh General Sales Tax Act, 1958, was not leviable on lease money paid for forest coupes, as felling standing trees and converting part of the timber into ballis did not alter the essential character of the goods or amount to manufacture of other goods. The reference was thus disposed of partly against the assessee and partly in its favour. Case-Laws VAT and Sales Tax Tue, 23 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148539