https://www.taxtmi.com/caselaws?id=160026 Cess imposed on forest produce timber was construed as applying to trees and standing timber under the Cess Act, so the taxable event arose when the trees were felled. On that reading, the notification fixing cess at 3% was not ultra vires merely because the timber had been cut and finished, and the distinction between movable and immovable property was treated as irrelevant to the levy's validity. The person liable to cess was also entitled in law to recover or pass on the burden to the purchaser through the sale note and auction process, and the challenge to the cess demand failed. en-us Tue, 18 Aug 1998 00:00:00 +0530 Sat, 07 Dec 2013 14:05:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160026 Cess imposed on forest produce timber was construed as applying to trees and standing timber under the Cess Act, so the taxable event arose when the trees were felled. On that reading, the notification fixing cess at 3% was not ultra vires merely because the timber had been cut and finished, and the distinction between movable and immovable property was treated as irrelevant to the levy's validity. The person liable to cess was also entitled in law to recover or pass on the burden to the purchaser through the sale note and auction process, and the challenge to the cess demand failed. Case-Laws VAT and Sales Tax Tue, 18 Aug 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160026