their accounts, the assessing authority found that the assessees had transported bamboos from the forest area to the paper mills at Pallipalayam, and that ... Assistant Commissioner inter alia contending that the transport charges for transporting the bamboos from the forest area to the paper mills should not have been
right in holding that the amount received on the sale of bamboo is only a capital receipt and hence the same is not assessable ... estate in which there were also shade trees, such as bamboos and silver oaks. Permits were issued for the removal of the bamboos. According
reproduced below:
“The appellant is an exporter of Viscose Staple Fibre excluding
bamboo fibre (subject goods) and is located in Hong Kong. They
participated ... Product under
Consideration (PUC) was 'Viscose Staple Fibre except Bamboo Fibre'. The
grievance of the Petitioner is that the domestic industry had curtailed
right of the petitioner to cut silviculturally matured,
flowered and deed bamboo from the petitioner's land in Survey ... right
of the petitioner to cut silviculturally matured,
flowered and dead bamboo from the petitioner's
land in survey
right of the petitioner to cut silviculturally matured,
flowered and deed bamboo from the petitioner's land in Survey ... right
of the petitioner to cut silviculturally matured,
flowered and dead bamboo from the petitioner's
land in survey
right of the petitioner to cut silviculturally matured, flowered and
deed bamboo from the petitioner's land in Survey ... petitioner to cut silviculturally matured,
flowered and dead bamboo from the petitioner's
land in survey Nos.274/1 and 275(old survey
Orissa State Government declared that "standing trees and bamboos agreed to be severed" were liable to tax at a certain rate ... petitioners had taken settlement of forest areas for exploitation of bamboos and some others had taken annual settlement for exploitation of timber and other forest
assaulted on the back side of the head with bamboo stick. A17 had assaulted him with bamboo stick on the temporal region. A5 had assaulted ... wife Navammal intervened A20 made an attempt to bet her with a bamboo stick and the same was prevented by her with hands
cited supra, the principal contention was that the subject matter of the bamboo contract was not a sale or purchase of goods ... that for the said reason the amounts or royalty payable under the bamboo contract could not be made exigible to either sales tax or purchase
picked up quarrel with him(P.W.1) and A1 took a bamboo stick from the thatched shed in front of his house and assaulted ... assaulted his(P.W.1) son Rajendran with a bamboo stick on his(P.W.2) head. A2 Shanmugam also assaulted