https://www.taxtmi.com/caselaws?id=155821 A forest bamboo arrangement was treated as a grant of profit a prendre, not a sale of goods, because the lessee received only a controlled right to enter forest land, fell and remove bamboo subject to working plans, annual allotment, weighment, transit control, royalty revision, supervision and termination rights. The bamboos were not in a deliverable state when the agreements were made, so property did not pass under the sale law or sales tax statute. Annual cutting and removal did not convert the arrangement into a contract of sale; royalty was payable for exercise of the right, not as price. The transaction therefore fell outside the charging concept of sale. en-us Mon, 29 Feb 1988 00:00:00 +0530 Mon, 09 Sep 2013 12:27:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155821 A forest bamboo arrangement was treated as a grant of profit a prendre, not a sale of goods, because the lessee received only a controlled right to enter forest land, fell and remove bamboo subject to working plans, annual allotment, weighment, transit control, royalty revision, supervision and termination rights. The bamboos were not in a deliverable state when the agreements were made, so property did not pass under the sale law or sales tax statute. Annual cutting and removal did not convert the arrangement into a contract of sale; royalty was payable for exercise of the right, not as price. The transaction therefore fell outside the charging concept of sale. Case-Laws VAT and Sales Tax Mon, 29 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155821