https://www.taxtmi.com/caselaws?id=171331 The Bihar Saw Mills (Regulation) Act, 1990 and the Bihar Saw Mills (Regulation) Rules, 1993 apply broadly to sawmill activity carried on within factory premises for internal processing of timber. The Act was enacted to regulate sawmills in the public interest and to protect forests and the environment, so its wide definitions of sawmill, saw-pit, sawing and wood are not confined to commercial resale of timber. Licensing, returns and stock-account obligations under Sections 5, 9 and 10 are intended to trace the source, movement and use of wood and prevent illicit felling. Internal use in manufacturing does not exclude compliance, and a bulk consumer can still fall within the statutory scheme. en-us Mon, 24 Apr 2000 00:00:00 +0530 Thu, 16 Jul 2015 18:21:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171331 The Bihar Saw Mills (Regulation) Act, 1990 and the Bihar Saw Mills (Regulation) Rules, 1993 apply broadly to sawmill activity carried on within factory premises for internal processing of timber. The Act was enacted to regulate sawmills in the public interest and to protect forests and the environment, so its wide definitions of sawmill, saw-pit, sawing and wood are not confined to commercial resale of timber. Licensing, returns and stock-account obligations under Sections 5, 9 and 10 are intended to trace the source, movement and use of wood and prevent illicit felling. Internal use in manufacturing does not exclude compliance, and a bulk consumer can still fall within the statutory scheme. Case-Laws Indian Laws Mon, 24 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171331