forests, the transit of
forest-produce and the duty leviable on timber and other
forest-produce. The Act was extended to the then Union
Territory ... property of the government. Chapter VI provides for levy of
duty on timber and other forest-produce. Chapter VII
provides for control on timber
human consumption
(other than Indian made foreign liquor) Fifteen per cent.
(ii) Timber obtained under a forest lease. Fifteen percent.
(iii) Timber obtained ... forest lease Ten per cent.
(iv) Any other forest produce not being
timber Fifteen per cent.
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Provided that where the Assessing Officer, on an application
Commissioner Of Income-Tax vs Padma Timber Depot on 25 August, 1987
Equivalent citations: [1987]169ITR647(AP)
Author: B.P. Jeevan Reddy
Bench ... noticed. The petitioner carries on business in the purchase and sale of timber. For the assessment year 1976-77 for which the previous year ended
Venkatasatyanarayana Timber Depot vs Commissioner Of Income Tax on 20 January, 1987
Equivalent citations: [1987]165ITR253(AP)
Author: B.P. Jeevan Reddy
Bench ... amount paid to sellers amounting to Rs. 27,379 for purchase of timber falls within the purview of the circular of CBDT
clear undergrowth and brushwood, and to fell and utilize any trees or timber thereon, subject to the conditions laid down in the deed. Part ... clear undergrowth and brushwood, and to fell and utilize any trees or timber thereon, subject to the payment of appropriate rates. Even the exercise
Prabhat Timber Depot And Ors. vs State Of Andhra Pradesh And Ors. on 21 January, 1981
Equivalent citations: [1981]48STC159(AP)
Author: B.P. Jeevan ... writ petitions.
3. The petitioners in these writ petitions are dealers in timber. They usually purchase logs of timber from the forest department
lifted were, in the first instance, unloaded at the premises of Bhagyalakshmi Timber Depot, Warangal. Out of the 300 bags, 130 bags were transported ... deliver the 300 bags in his lorry at the premises of Bhagyalakshmi Timber Depot. The Works Inspector complied with the Instructions of the detenu
decision of the Madras High Court in Addl. CIT v. Murugan Timber Depot [1978] 113 ITR 99 (Mad) and the decision of the Gauhati High ... hand and Madras and Gauhati High Courts in Addl. CIT v. Murugan Timber Depot [1978] 113 ITR 99 (Mad) and CIT v. Maskara Tea Estate
said rule ?"
2.
The assessee is a registered firm dealing in timber. While scrutinising the accounts for the previous year relevant to the assessment ... Officer found that the assessee has made payments for purchase of timber to the extent of Rs. 28,565 to various parties in cash exceeding
Schumacher.
resources. He cut down or burned most of
the usable timber from forested
hillsides and valleys. He over-grazed
and denuded the grasslands that
