Tamil Nadu Timber Transit Rules, 1968 (hereinafter referred to as the Rules) are null, void and hence unenforceable against the petitioners. The relevant rules under ... Agriculture, dated 23.2.1968, and as amended from time to time, Tamil Nadu Timber Transit Rules were made, in exercise of the powers conferred under Sections
Commissioner Of Income-Tax vs Anamallais Timber Trust Ltd. on 18 November, 1949
Equivalent citations: AIR1951MAD551, [1950]18ITR333(MAD), AIR 1951 MADRAS 551
JUDGMENT
Satyanarayana ... correct in law in holding that the entire profits from sale of timber accrued or arose to the respondent company, and were received
Government Gun Carriage Factory in the City of Madras. He caused certain timber to be brought into the city on account of Government without obtaining ... this Court as to the applicability of Section 341 to Government timber and firewood. The section enacts that "no timber or firewood shall
done with spades and not with ploughs. But the planting of timber or firewood trees, which are to stand on the land for a considerable ... Full Bench, of this Court remarked that income from cutting timber was not agricultural income.
4. But for our present purpose I do not think
this case is neither a dealer in land nor a dealer in timber. The purchase of the land cannot be said to have been made ... fixed assets of the planter, the proceeds of sale of timber of the shade trees is a capital receipt and not taxable as income. State
Additional Commissioner Of Income-Tax vs Murugan Timber Depot on 23 March, 1977
JUDGMENT
Ismail, J.
1. The assessce is a registered firm of lour ... partners carrying on business in forest contract and timber. It filed a return disclosing income of Rs. 16,950 for the assessment year
Ghats from north to south are clothed with dense forests of magnificent timber and the forest growth, stimulated by the heavy rainfall, approaches to within ... taken as general, since injury' might be done by destroying timber of other kinds
Srinivasa Timber Depot And Ors. vs Deputy Commercial Tax Officer, Choolai ... on 28 October, 1968
Equivalent citations: [1969]23STC158(MAD)
JUDGMENT
Veeraswami, J.
1. These ... customers, no doubt, at the time of picking out or selecting timber from the depot. The usual practice, as mentioned by the petitioners, is that
Shanmugamari Timbers vs The Commercial Tax Officer on 20 December, 2018
Author: G.R.Swaminathan
Bench: G.R.Swaminathan
1
BEFORE THE MADURAI BENCH ... 3744 of 2015
and
MP(MD)No.1 of 2015
Tvl.Shanmugamari Timbers,
Rep.by its Proprietor M.Selvendran ... Petitioner
Vs.
The Commercial Tax Officer
Government forest lands to it for purposes of getting the necessary bluegum timber. In order to consider this request of the Viscose, a meeting ... Second Proviso was:
Provided further that permission may be granted to timber merchants on their requisition to transport timber
