https://www.taxtmi.com/caselaws?id=152922 A forestry arrangement must be classified by its substance, not its label: where the document merely permits entry to cut and remove bamboo without conferring possession of land, it is a licence and not a lease. On that basis, the bamboo receipts were treated as consideration for a sale of goods and were liable to sales tax under the Bihar Sales Tax Act. The State's notifications withdrawing bamboo from exemption and fixing a higher rate were upheld as within the statutory power to grant and withdraw exemption and to notify the applicable rate. A simple statutory tax demand did not by itself require a separate hearing, so no breach of natural justice was shown. en-us Tue, 15 May 1979 00:00:00 +0530 Fri, 12 Jul 2013 18:12:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152922 A forestry arrangement must be classified by its substance, not its label: where the document merely permits entry to cut and remove bamboo without conferring possession of land, it is a licence and not a lease. On that basis, the bamboo receipts were treated as consideration for a sale of goods and were liable to sales tax under the Bihar Sales Tax Act. The State's notifications withdrawing bamboo from exemption and fixing a higher rate were upheld as within the statutory power to grant and withdraw exemption and to notify the applicable rate. A simple statutory tax demand did not by itself require a separate hearing, so no breach of natural justice was shown. Case-Laws VAT and Sales Tax Tue, 15 May 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152922