2007 (9) TMI 592

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....ard learned counsel for the parties. This is a tax appeal filed against the revisional order dated June 17, 1998 passed by the Commissioner of Commercial Taxes, Orissa, Cuttack confirming the suo motu revisional order dated February 2, 1996 passed by the Assistant Commissioner of Sales Tax, Cuttack II range, Cuttack. M/s. Tribal Development Co-operatvie Corporation of Orissa Ltd., a Government ....

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.... at Rs. 7.35 per quintal resulting in under-assessment. Assessment has been completed on the royalty value of minor forest produces like tamarind, lak, gum, myrobalam and not on the purchase price of the said commodities resulting in under-assessment." The suo motu revision was, therefore, concluded by passing order dated February 2, 1996 recomputing the purchase price of mohua flowers at Rs....

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....91 issued by the Government of Orissa in Forest and Environment Department (annexure 6) vide which the appellant-Corporation was appointed as agent for the purchase and trade in mohua flowers in respect of the units specified in the said notification. It is submitted that since "purchase tax" was leviable on the purchase of mohua flowers and since there was no dispute that mohua flowers belongs to....

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...., i.e., the State Government and "royalty" being the only consideration paid to the State Government for such rights, must alone be considered as consideration for the purpose of levy of "purchase tax". Any payment made by the appellantCorporation to the collectors of mohua flowers towards their labour cannot form part of the consideration value paid to the owner for the purpose of levy of "purcha....