https://www.taxtmi.com/caselaws?id=149894 Extraction of bamboos and salai wood under a lease was treated as a sale of severed forest produce, because the lessee had exclusive rights to fell, cut, remove and utilise the produce for consideration linked to quantity extracted; the produce became liable to sales tax after the exemption period ended. Mere sale of forest produce grown on government land did not, however, amount to carrying on the business of buying, selling, supplying or distributing goods, absent the indicia of trading activity, continuity, regularity and profit-motive; the State and its forest department were therefore not dealers. Recovery of the tax as arrears of land revenue could not stand where the underlying demand was not legally payable. en-us Thu, 24 Dec 1970 00:00:00 +0530 Sat, 04 May 2013 18:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149894 Extraction of bamboos and salai wood under a lease was treated as a sale of severed forest produce, because the lessee had exclusive rights to fell, cut, remove and utilise the produce for consideration linked to quantity extracted; the produce became liable to sales tax after the exemption period ended. Mere sale of forest produce grown on government land did not, however, amount to carrying on the business of buying, selling, supplying or distributing goods, absent the indicia of trading activity, continuity, regularity and profit-motive; the State and its forest department were therefore not dealers. Recovery of the tax as arrears of land revenue could not stand where the underlying demand was not legally payable. Case-Laws VAT and Sales Tax Thu, 24 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149894