https://www.taxtmi.com/caselaws?id=10060 Section 206C applies to timber and other forest produce only if the goods sold are first established as forest produce within the statutory description; the decisive factual inquiry is whether the produce was in fact raised through agricultural operations. The note states that, without a finding on that basic character, tax collection at source cannot be conclusively fastened. It also explains that the seller's obligation to collect and remit tax is reinforced by sub-section (6), which operates as a machinery provision and is not defeated by the absence of an express defaulting clause. Objections based on delay were rejected as not beyond a reasonable time, and the revisional order was set aside for fresh determination of the produce's true nature. en-us Wed, 03 Nov 2004 00:00:00 +0530 Mon, 06 Jul 2009 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=10060 Section 206C applies to timber and other forest produce only if the goods sold are first established as forest produce within the statutory description; the decisive factual inquiry is whether the produce was in fact raised through agricultural operations. The note states that, without a finding on that basic character, tax collection at source cannot be conclusively fastened. It also explains that the seller's obligation to collect and remit tax is reinforced by sub-section (6), which operates as a machinery provision and is not defeated by the absence of an express defaulting clause. Objections based on delay were rejected as not beyond a reasonable time, and the revisional order was set aside for fresh determination of the produce's true nature. Case-Laws Income Tax Wed, 03 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=10060