Sales Tax Applied to Forest Entry Fees for Lichen Collection; Payment Considered Transfer of Property Rights.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....LEVY of sales tax on right to enter the earmarked forest for the purpose of collection of lichen - Though the word “royalty” was used in the instant case, but, in fact, the same was nothing but consideration for transfer of proprietary right in the movable property of lichen upon payment of consideration fixed by the Forest Department - HC....