https://www.taxtmi.com/caselaws?id=163362 A taxing notification applied only to sales by the Forest Department, the Uttar Pradesh Forest Corporation, a private owner of forest, or an importer. Because "private owner of forest" was undefined, the expression had to be read in its ordinary and commercial sense, consistent with the settled rule for taxing entries. On that approach, eucalyptus trees grown at a manufacturing site did not make the dealer a private owner of forest, and tax could not be imposed by extending the wording or relying on broad legislative intention. The sale therefore fell outside the notification and was not taxable. en-us Fri, 20 May 2005 00:00:00 +0530 Tue, 01 Apr 2014 13:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163362 A taxing notification applied only to sales by the Forest Department, the Uttar Pradesh Forest Corporation, a private owner of forest, or an importer. Because "private owner of forest" was undefined, the expression had to be read in its ordinary and commercial sense, consistent with the settled rule for taxing entries. On that approach, eucalyptus trees grown at a manufacturing site did not make the dealer a private owner of forest, and tax could not be imposed by extending the wording or relying on broad legislative intention. The sale therefore fell outside the notification and was not taxable. Case-Laws VAT and Sales Tax Fri, 20 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163362