https://www.taxtmi.com/caselaws?id=192560 Rosa Oil extracted from Rousa grass was held not to fall within "forest produce" under the Andhra Pradesh Forest Act, because Section 2(g), though inclusive in form, was read as an exhaustive definition covering only the specified forest articles and related prescribed produce. The finished oil had undergone chemical processing after extraction and was not one of the enumerated categories. As it was not forest produce, the transit permit requirement under the Andhra Pradesh Forest Produce Transit Rules did not apply. en-us Wed, 26 Dec 1990 00:00:00 +0530 Tue, 06 Jun 2017 14:30:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192560 Rosa Oil extracted from Rousa grass was held not to fall within "forest produce" under the Andhra Pradesh Forest Act, because Section 2(g), though inclusive in form, was read as an exhaustive definition covering only the specified forest articles and related prescribed produce. The finished oil had undergone chemical processing after extraction and was not one of the enumerated categories. As it was not forest produce, the transit permit requirement under the Andhra Pradesh Forest Produce Transit Rules did not apply. Case-Laws Indian Laws Wed, 26 Dec 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192560