https://www.taxtmi.com/caselaws?id=163196 Under a forest lease, the consideration paid to the State for the exclusive right to procure tamarind is treated as purchase price and included in purchase turnover, while later collection and transportation expenses are excluded. For reassessment under section 12(8) of the Orissa Sales Tax Act, the assessing officer must have a recorded prima facie basis for reopening, and communication of the reopening ground is required in substance; a separate written intimation is not indispensable where the dealer was informed of the reason during proceedings. en-us Wed, 28 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163196 Under a forest lease, the consideration paid to the State for the exclusive right to procure tamarind is treated as purchase price and included in purchase turnover, while later collection and transportation expenses are excluded. For reassessment under section 12(8) of the Orissa Sales Tax Act, the assessing officer must have a recorded prima facie basis for reopening, and communication of the reopening ground is required in substance; a separate written intimation is not indispensable where the dealer was informed of the reason during proceedings. Case-Laws VAT and Sales Tax Wed, 28 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163196