https://www.taxtmi.com/caselaws?id=164820 Tax liability on timber purchases from tea estates depended on proving that the timber fell within the notified category of sales from a private forest under section 3 of the U.P. Trade Tax Act, 1948 read with the Gazette notification dated 23.11.1998. The notification shifted the point of taxation only where the factual foundation was established, namely that the timber came from a privately owned forest or another specified source. Because no material showed that the tea estates owned a private forest or that the timber purchased by the assessee originated from such a forest, the authorities were justified in levying tax under the normal incidence. en-us Tue, 18 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164820 Tax liability on timber purchases from tea estates depended on proving that the timber fell within the notified category of sales from a private forest under section 3 of the U.P. Trade Tax Act, 1948 read with the Gazette notification dated 23.11.1998. The notification shifted the point of taxation only where the factual foundation was established, namely that the timber came from a privately owned forest or another specified source. Because no material showed that the tea estates owned a private forest or that the timber purchased by the assessee originated from such a forest, the authorities were justified in levying tax under the normal incidence. Case-Laws VAT and Sales Tax Tue, 18 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164820