1983 (3) TMI 253

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....ng for our answer the following questions of law: "(1) Whether standing trees in a forest coupe are goods distinct from firewood and charcoal even when after felling them they can be sold as firewood and used in manufacture of charcoal? (2) Whether sale of such standing trees by the forest department will normally attract tax at 7 per cent under entry No. 1 of Part VI of Schedule II appended to....

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....ties and the Tribunal was as to what rate of tax should be applied for imposing penalty. The contention of the assessee was that the forest was a mixed forest consisting of timber and firewood trees and that in so far as it sold firewood and charcoal manufactured out of firewood outside the State, penalty should be levied having regard to the rate applicable to the entry of firewood, i.e., entry N....

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....felled trees were either timber or firewood. There is a specific entry dealing with firewood and the sale of firewood would be governed by that entry (entry No. 8 of Part III of Schedule II). The rate as provided in this entry is 2 per cent. Section 2(g) of the Act defines "goods". This definition includes "growing crops, grass, trees, plants and things attached to, or forming part of, the land wh....

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....iduary entry. In our opinion, the Board of Revenue came to the right conclusion. Reference in this connection may also be made to the decisions of this Court, viz., Commissioner of Sales Tax, M.P. v. Jagatsingh M.C.C. No. 191 of 1978 decided on 9th April, 1980 (Madhya Pradesh High Court), and Commissioner of Sales Tax, M.P. v. Kartar Singh Narayan Singh M.C.C. No. 249 of 1979 decided on 7th Decemb....