1986 (10) TMI 322

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....NAN, J.-These tax revision cases are filed by the Revenue. The respondent in these cases is an assessee to sales tax. For the years 1967-68, 1968-69 and 1969-70, the Sales Tax Officer brought to tax the turnover relating to trees of spontaneous growth. In reply to the pre-assessment notice, the respondent-assessee categorically stated that the trees that were clear/selective felled in their case w....

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.... for the periods in dispute. For the year 1969-70, the Revenue brought to tax the turnover relating to the sale proceeds of old scrap, discarded machineries, etc. Relying upon the decision of the Supreme Court reported in State of Gujarat v. Raipur Manufacturing Co. Ltd. [1967] 19 STC 1 and also the decision of this Court in Deputy Commissioner of Sales Tax v. Carborundum Universal Ltd. [1981] 47 ....

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....f the Revenue as well as the assessee, the Appellate Tribunal found that there is no basis for coming to the conclusion that the trees cut and removed are not of spontaneous growth but were planted and maintained by the assessee. This is a question of fact. It cannot be said that the said finding is based on no material. On the basis of the materials available before the Tribunal, we are of the vi....