https://www.taxtmi.com/caselaws?id=156231 Collection of mahul leaves was treated as a sale transaction, not a mere licence fee, because sales tax had been realised on the forest produce and there was no legal bar preventing sale to the licence-holder. The article also states that packing of mahul leaves did not amount to manufacture, as packing did not alter their utility, commercial value, or identity and no new taxable commodity emerged. The subject matter therefore turns on the distinction between sale and licence in forest produce transactions and the requirement that manufacture must create a commercially new product. en-us Wed, 06 Jul 1988 00:00:00 +0530 Mon, 16 Sep 2013 16:47:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156231 Collection of mahul leaves was treated as a sale transaction, not a mere licence fee, because sales tax had been realised on the forest produce and there was no legal bar preventing sale to the licence-holder. The article also states that packing of mahul leaves did not amount to manufacture, as packing did not alter their utility, commercial value, or identity and no new taxable commodity emerged. The subject matter therefore turns on the distinction between sale and licence in forest produce transactions and the requirement that manufacture must create a commercially new product. Case-Laws VAT and Sales Tax Wed, 06 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156231