State Of H.P. And Ors vs Gujarat Ambuja Cement Ltd. And Anr on 18
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
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
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
Narain Durga Prasad started a
joint venture of supplying Sarpat and bamboo to the
Government. Between the commencement of the joint venture
and February ... assessee made investments in the
Sarpat and bamboo business to the tune of Rs. 27,000 (as
found by the Tribunal).. The Income-tax Officer
JUDGMENT:
J U D G M E N T
HANSARIA. J.
Whether bamboo mat as a forest-produce as is this
expression known ... this appeal. This question would decide
Whether the order of confiscation of bamboo mat belonging to
the appellant was in accordance with law. The Bombay
appellants' challenge to the fixation of rates of
royalty on bamboo and hardwood to the paper industry in Andhra Pradesh.
For the sake ... 15th July, 1976, a further concession in the rate of
royalty on bamboo and hard wood by 50% was extended to these two mills
cent by weight of pulp made from materials
other than bamboo, hard woods, soft woods, reeds (other than sarkanda) or
rags.”
As per the aforesaid ... less than 75% by weight of pulp made
from materials other than bamboo, hard woods, soft woods, reeds (other than
sarkanda) or rags.
It, thus