https://www.taxtmi.com/caselaws?id=155929 Royalty paid to the Forest Department for removal of mahua flowers was treated as the purchase price where the dealer acquired State-owned goods as the first purchaser. On that footing, the royalty formed the consideration for the transaction and purchase tax was leviable on the amount under the Orissa Sales Tax Act, 1947. The governing principle is that, when State-owned goods are obtained on payment of royalty as consideration, the royalty assumes the character of purchase price for purchase tax purposes. en-us Fri, 03 Aug 1990 00:00:00 +0530 Wed, 11 Sep 2013 11:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155929 Royalty paid to the Forest Department for removal of mahua flowers was treated as the purchase price where the dealer acquired State-owned goods as the first purchaser. On that footing, the royalty formed the consideration for the transaction and purchase tax was leviable on the amount under the Orissa Sales Tax Act, 1947. The governing principle is that, when State-owned goods are obtained on payment of royalty as consideration, the royalty assumes the character of purchase price for purchase tax purposes. Case-Laws VAT and Sales Tax Fri, 03 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155929