TaxTMI 
TaxTMI 
2000 (1) TMI 969
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....rs of bidi under the provisions of section 11 of the M.P. Tendu Patta (Vyapar Viniyaman) Adhiniyam, 1964 (hereinafter referred to as the "Tendu Patta Adhiniyam") read with rule 8 of the "M.P. Tendu Patta (Vyapar Viniyaman) Niyamavali, 1966" ("Tendu Patta Rules") and purchase tendu patta in the State of Madhya Pradesh for the purpose of manufacture of bidis in their industries located outside the territories of Madhya Pradesh in West Bengal. In W.P. No. 599 of 1998, order of the Managing Director, M.P. State Minor Forest Produce (respondent No. 3) dated May 23, 1994, by which sales tax/commercial tax has been charged at 20 per cent and the bill No. 12 dated October 28, 1997 issued to the petitioner company charging tax at 20 per cent and sur....
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....the State Government, after consultation with the committee constituted in this behalf under section 6, to fix the price at which tendu leaves shall be purchased from growers of tendu leaves other than the State Government during the year while section 8 provides for opening of depots and publication of price list, etc., at the depots. Section 10 deals with registration of every grower of tendu leaves if the quantity of leaves grown by him during a year is likely to exceed such quantity as may be prescribed while section 11 requires every manufacturer of bidis and every exporter of tendu leaves to get himself registered within such period as may be prescribed and such registered manufacturer or exporter to furnish declaration in such form a....
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.... bidis for which tendu patta is exported from the State to the place where industries of the petitioners are located, it constitutes inter-State sale and is chargeable to sales tax only under the Central Sales Tax Act and not under the State Act. According to the learned counsel, since the purchase of tendu leaves could not have been subjected to sales tax under the M.P. General Sales Tax Act, 1958, presently the Commercial Tax Act, the bills issued/raised by the respondent-federation charging tax under the provisions of the State Act deserve to be quashed/modified, so as to include only the tax chargeable under the Central Act. Learned counsel has invited attention to the decision of this Court in Orient Paper and Industries Ltd., Orissa v....
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....hat it was not necessary that contract of sale must itself provide for and cause the movement of goods or that the movement of goods must occasion specifically in accordance with the terms of the contract for sale. Learned counsel for the federation has placed reliance on the decision in Maharashtra Timber Laghu Udyog Mahasangh v. State of M.P. [1985] 18 VKN 195 (MP) in support of his contention that where sale of timber in auctions in various forest depots in Madhya Pradesh under the M.P. Van Upaj (Vyapar Viniyaman) Adhiniyam which is similar to the Tendu Patta Adhiniyam has been held to constitute intra-State sale, the sale of tendu patta in identical circumstances and situation cannot be said to constitute inter-State sale attracting tax....
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.... exporters subject to the permission as required under the provisions of the Tendu Patta Act and, therefore, it was not a case where the sale or purchase had occasioned the movement of goods from within the State to other State. Learned counsel has further submitted that since under the M.P. Van Upaj (Vyapar Viniyaman) Adhiniyam also agents are required to be appointed under section 4, there is restriction on purchase or transport of specified forest produce and growers and manufacturers, traders and consumers of specified forest produce are required to obtain registration, there is no difference between the provisions of Tendu Patta Adhiniyam and the said Van Upaj Adhiniyam of 1969. Even with regard to the disposal, similar provisions are ....