August, 1871,
the Raja granted his rights in waif and windfall timber to
the British Government in consideration of certain payments
agreed upon under ... contractor, defendant No. 3, should not be al-
lowed to lift the timber of the trees which he was permitted
to cut from khasra
Andaman Timber Industries vs Commr.Of Central Excise,Kolkata-Ii on 2 September, 2015
Bench: A.K. Sikri , Rohinton Fali Nariman
IN THE SUPREME COURT ... CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO. 4228 OF 2006
M/S ANDAMAN TIMBER INDUSTRIES ... Appellant
VERSUS
COMMISSIONER OF CENTRAL EXCISE,KOLKATA-II ... Respondent
cotton, flax,
jute, hemp, indigo etc. as also forest products such as
timber, sal and Piyasal trees, Casuarina plantations, tendu
leaves, horranuts etc., can come ... science and art of forming and cultivating forests,
management of growing timber."
Webster's New International Dictionary, Vol. 1, page 990,
gives
acres of ground appurtenant to the building, had
431 fruit and 13 timber trees and 12 bamboo clumps.
The appellant claimed compensation ... This principle, however, does not
come in the way of awarding the timber-value or the salvage-
value of the tree growth after providng
after separating the
'Ballies' and 'Poles'-Whether 'Timber' or 'firewood'-
Llability for sales Tax.
HEADNOTE:
%
Words ... Department of Madhya Pradesh sold to the
appellants, who are dealers in timber, stacks of
"eucalyptus-wood" after separating the "Ballies
great length) was a case in which a trader was trading in timber, Certain of his stock-in-trade, that is, certain of his timber ... substantial sum of money for compensation for the loss of the timber, a sum which, in fact, having regard to the current increases in timber
shall be a complete ban on the movement of cut
trees and timber from any of the seven North-Eastern States
to any other State ... this direction. This ban will not apply to the
movement of certified timber required for defence or other
Government purpose. This ban will also
sought permission from the appellant
to cut 7,000 cubic feet of timber from Grant N.C. Tezalpatty
No. 1 for utilising the same ... Rule 37 of the Assam Land and Revenue
Regulations. Since the timber was required by the company
for use in Partabghur and Dekorai tea estates
subject-Whether wipe out all
tax liability accruing under previous notifications.
"Timber" and "logs"-Whether mean the same thing.
Bamboo contract ... those who had entered into
agreements for the purchase of standing trees (Timber
Contracts).
The bamboo contracts were a grant of exclusive right
and license
leasing of mines, quarries, deposits, deposits of brick earth, land with standing timber etc. on on side and the case under its consideration ... period extending over several years'."
15. In Kauri Timber Co. Ltd. v. Commissioner of Taxes the company's business consisted in cutting
