https://www.taxtmi.com/caselaws?id=174074 Catechu or factory-made kattha remains "forest produce" under Section 2(4) of the Indian Forest Act, 1927, because the definition is inclusive and covers catechu whether or not it is found in or brought from a forest. Mechanical or industrial processing of khair wood does not alter that character, and the distinction between cottage-industry kattha and mill-made kattha is immaterial for the Act. The U.P. Transit of Timber and other Forest Produce Rules, 1978 validly regulate transit of forest produce and may require a transit pass, and the challenge to their validity was not pursued. en-us Tue, 23 Feb 1999 00:00:00 +0530 Tue, 29 Oct 2024 13:10:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174074 Catechu or factory-made kattha remains "forest produce" under Section 2(4) of the Indian Forest Act, 1927, because the definition is inclusive and covers catechu whether or not it is found in or brought from a forest. Mechanical or industrial processing of khair wood does not alter that character, and the distinction between cottage-industry kattha and mill-made kattha is immaterial for the Act. The U.P. Transit of Timber and other Forest Produce Rules, 1978 validly regulate transit of forest produce and may require a transit pass, and the challenge to their validity was not pursued. Case-Laws Indian Laws Tue, 23 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174074