https://www.taxtmi.com/caselaws?id=152452 Section 2(4) of the Indian Forest Act, 1927 gives an inclusive definition of forest produce, and the specified mineral and mineral products named in clause (b) are treated as forest produce when found in or brought from a forest. Stone, grit, ballast, limestone, dolomite, sand and coal were treated as covered by that provision, with stone converted into grit or ballast remaining stone for this purpose. The Court also noted that transport from forest areas satisfied the "brought from" requirement, even if the extraction site was not in a reserved forest. The transit-fee levy was treated as regulatory, so quid pro quo was not required, and the enhanced fee was upheld as not shown to be arbitrary or discriminatory. en-us Wed, 27 Apr 2005 00:00:00 +0530 Thu, 19 Jun 2025 13:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152452 Section 2(4) of the Indian Forest Act, 1927 gives an inclusive definition of forest produce, and the specified mineral and mineral products named in clause (b) are treated as forest produce when found in or brought from a forest. Stone, grit, ballast, limestone, dolomite, sand and coal were treated as covered by that provision, with stone converted into grit or ballast remaining stone for this purpose. The Court also noted that transport from forest areas satisfied the "brought from" requirement, even if the extraction site was not in a reserved forest. The transit-fee levy was treated as regulatory, so quid pro quo was not required, and the enhanced fee was upheld as not shown to be arbitrary or discriminatory. Case-Laws Indian Laws Wed, 27 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152452