https://www.taxtmi.com/caselaws?id=768704 The SC dismissed the Special Leave Petition due to an unexplained delay of 880 days and lack of merit. The petition challenged the application of TCS under Sections 206C(6)/206C(7) concerning timber and its classification. The HC had held that timber processed by government-authorized sawmills into different dimensions constitutes a distinct product, thus not attracting TCS under Section 206C(1) as it ceases to be forest produce. The SC upheld the HC's interpretation and rejected the petition both on delay and substantive grounds. en-us Wed, 09 Apr 2025 00:00:00 +0530 Mon, 04 Aug 2025 15:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=768704 The SC dismissed the Special Leave Petition due to an unexplained delay of 880 days and lack of merit. The petition challenged the application of TCS under Sections 206C(6)/206C(7) concerning timber and its classification. The HC had held that timber processed by government-authorized sawmills into different dimensions constitutes a distinct product, thus not attracting TCS under Section 206C(1) as it ceases to be forest produce. The SC upheld the HC's interpretation and rejected the petition both on delay and substantive grounds. Case-Laws Income Tax Wed, 09 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=768704