https://www.taxtmi.com/caselaws?id=152154 The Orissa HC discussed writ maintainability, dealer status, and sales tax liability on forest produce leases. It accepted that a lessee directly facing recovery had sufficient legal grievance to invoke writ jurisdiction. It further noted that a Divisional Forest Officer could not be treated as the contractual seller or assessed as dealer merely by administrative arrangement, so reimbursement could not be demanded from the lessee. Applying the tests of business, continuity, and profit motive, the Court's reasoning held that the forest transactions were not sales exigible to sales tax unless the State was shown to be carrying on a business of selling the produce. On that basis, enforcement based on the disputed demand was not sustainable. en-us Tue, 03 May 1977 00:00:00 +0530 Tue, 25 Jun 2013 17:01:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152154 The Orissa HC discussed writ maintainability, dealer status, and sales tax liability on forest produce leases. It accepted that a lessee directly facing recovery had sufficient legal grievance to invoke writ jurisdiction. It further noted that a Divisional Forest Officer could not be treated as the contractual seller or assessed as dealer merely by administrative arrangement, so reimbursement could not be demanded from the lessee. Applying the tests of business, continuity, and profit motive, the Court's reasoning held that the forest transactions were not sales exigible to sales tax unless the State was shown to be carrying on a business of selling the produce. On that basis, enforcement based on the disputed demand was not sustainable. Case-Laws VAT and Sales Tax Tue, 03 May 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152154