1990 (8) TMI 347

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....red to as "the Act"), at the instance of the Revenue on the following question of law: "Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was justified to hold that the dealer is to pay purchase tax on the transaction of mahua flowers, on the basis of royalty amount paid by the dealer to the Forest Department to remove mahua flowers collected....

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....ase of mahua trees, the dealer was collecting mahua flower and is thus, the first purchaser whose purchase price was the royalty. On this finding, relying on the principle decided in [1971] 27 STC 176 (Orissa) (P.R. Tata & Co. v. Sales Tax Officer), where harida was collected from forest on payment of royalty, the Tribunal held that royalty is the purchase price on which purchase tax is leviable. ....