State Of H.P. And Ors vs Gujarat Ambuja Cement Ltd. And Anr on 18
purpose or not; and (7) tree includes palms, [***] [Omitted 'bamboos' by Act No. 5 of 2018 dated 5.1.2018.] stumps, brush-wood and canes.
[Himachal Pradesh ... State of Maharashtra, in section 2, in clause (7), the words "bamboos, stumps, brushwood and canes" shall be deleted.[Notification
part of such holding, the Raiyat may,- (i) plant trees and bamboos on such land and cut, cut down and appropriate the same ... down and appropriate any trees or bamboos standing on such land; (iii) appropriate the flowers, fruits and other products of any trees or bamboos standing
Sections 3B and 5 (1) -Scope
of-Notifications levying purchase tax on bamboos agreed to
be served and standing trees agreed to be severed-Whether ... Timber" and "logs"-Whether mean the same thing.
Bamboo contract-Nature of-Whether an easement.
Interpretation-Nature and meaning of a document
SAWANT, J.- The respondent-Orient Paper Mills (for short
`Mills') purchases bamboos as raw material under a contract
with the State Government which holds ... monopoly in regard to
bamboos as a forest produce in view of the provisions of the
M.R Van Upaj (Vyapar Viniyaman) Adhiniyam
land; (24) "hut" means any building, which is constructed principally of wood, bamboo, mud, leaves, grass or thatch and includes any temporary structure of whatever
Both these notifications relate to the imposition of purchase tax on "bamboos agreed to be severed and standing trees agreed to be severed ... State Government do hereby declare that standing trees and bamboos agreed to be severed shall be liable to tax on turnover of purchase with effect
Commissioner Of Income-Tax vs Bharat Bamboo And Timber Suppliers on 10 January, 1996
Equivalent citations: [1996]219ITR212(GAUHATI)
Author: S.L. Saraf
Bench
produced by making in the mill paper by a new process from bamboos, provided that he does not substantially increase the amount, or injuriously change
lease with the
Forest Department of the State for the cutting of bamboo and
salai wood from the leased forest area in the State ... rights and privi-
leges of the lessees shall extend only to bamboos and salai
wood within the leased area.
The appellant (Forest Department) which