1980 (9) TMI 262

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....s a petition to revise the order of the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, dated 19th December, 1978. It is unfortunate that neither the Appellate Assistant Commissioner nor the Tribunal paid attention to the real controversy between the parties and the specific statutory provisions which have to be applied. The assessee purchased timber and bamboos from the fo....

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.... assessee could be made liable. The matter is worse with regard to the order of the Tribunal. Nowhere in the order of the Tribunal there is any reference to section 7-A at all. The Tribunal simply states that the assessee had paid a sum of Rs. 90,525 to the forest department as the actual value of the coupe and it incurred an expenditure of Rs. 2,00,990.56 by way of transport and extraction charge....

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....orest department and the other amount of Rs. 2,00,990.56 represents the transport and extraction charges incurred by the assessee. It was not the case of the department that any part of this amount was paid to the forest department or formed part of the consideration for obtaining the coupe in question. So long as this Rs. 2,00,990.56 was not paid by the assessee to the forest department as consid....