Sales Tax Officer, Navgaon, And Anr. vs Timber And Fuel Corporation on 22 February, 1973
Equivalent citations: AIR1973SC2350, (1973)2SCC292, [1973]31STC585 ... Constitution ;
(2) the High Court erred in holding that the transfer of timber from Madhya Pradesh to Uttar Pradesh did not amount to sale
Commissioner Of Gift Tax. Kerala vs Gheevarghese. Travancore Timbers ... on 20 September, 1971
Equivalent citations: 1972 AIR 23, 1972 SCR (1) 817, AIR 1972 SUPREME ... Hegde
PETITIONER:
COMMISSIONER OF GIFT TAX. KERALA
Vs.
RESPONDENT:
GHEEVARGHESE. TRAVANCORE TIMBERS &PRODUCTS, KOTTAYAM
DATE OF JUDGMENT20/09/1971
BENCH:
GROVER
Goody" including
standing timber agreed to be severed--Sale of standing trees
agreed to be severed under contract--If 'sale of goods ... contract of sale entered into by the respondent
expressly provided that the timber agreed to be sold shall
be severed. The High Court held that
Commissioner Of Gift Tax. Kerala vs Gheevarghese. Travancore Timbers ... on 20 September, 1971
Equivalent citations: 1972 AIR 23, 1972 SCR (1) 817
Author ... Hegde
PETITIONER:
COMMISSIONER OF GIFT TAX. KERALA
Vs.
RESPONDENT:
GHEEVARGHESE. TRAVANCORE TIMBERS &PRODUCTS, KOTTAYAM
DATE OF JUDGMENT20/09/1971
BENCH:
GROVER
premises are requisitioned-Whether
Revenue Receipts.
HEADNOTE:
The respondent was carrying on timber business in premises
consisting of office room and six sheds ... office room was released wherein the appellant
continued to carry on the timber business. The respondent
claimed compensation of Rs. 1,25,500 for loss
occurred on the company's premises in August, 1921,
and destroyed timber the written down value of which in the
company's books ... whichever was the
lower, had been accepted for purposes of taxation. The
timber had 'been insured for many years and the company had
been
Frontiers, meaning of.
HEADNOTE:
The assessee entered into contracts for sale of timber to be
imported from Burma, to buyers, in the State of Madras ... year 1957-58. It
was carrying on business in timber at Madras and in the
course of its business the assessee imported timber from
Burma
Coorg Agricultural Income-tax Act, 1951 ?
2. Whether the sale proceeds of timber removed from the petitioner's estate can form part of agricultural ... Coorg Agricultural Income-tax Act, 1951 ?
2. Whether the sale proceeds of timber removed from the petitioners' estate can form part of agricultural income
land-revenue payable under
rule 17 and value of the timber assessed under
rule 37, an applicant to whom a lease for
special cultivation ... settle a tea garden on payment of land revenue,
value of the timber and premium is to be exercised according
to the Rules. The rate
power to lease with consent, or a sale
of land reserving timber made under a power
not authorising such a reservation, or a sale
