https://www.taxtmi.com/caselaws?id=425716 The Calcutta HC dismissed the revenue's appeal regarding TCS liability under Section 206C(6)/206C(7). The court held that sawn timber differs from timber for TCS purposes, with liability arising only for timber obtained under forest lease. The tribunal correctly found no TCS liability for sawn timber traders. The court distinguished timber processing at authorized saw mills as creating different produce, noting that when timber is used for manufacturing rather than trading, Section 206C(1) doesn't apply as the product ceases to be forest produce. en-us Fri, 22 Jul 2022 00:00:00 +0530 Thu, 10 Apr 2025 16:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425716 The Calcutta HC dismissed the revenue's appeal regarding TCS liability under Section 206C(6)/206C(7). The court held that sawn timber differs from timber for TCS purposes, with liability arising only for timber obtained under forest lease. The tribunal correctly found no TCS liability for sawn timber traders. The court distinguished timber processing at authorized saw mills as creating different produce, noting that when timber is used for manufacturing rather than trading, Section 206C(1) doesn't apply as the product ceases to be forest produce. Case-Laws Income Tax Fri, 22 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425716