For doing this, the assessee had to clear a portion of the forest and in the process fell the unwanted trees standing thereon as natural growth.
From the Judgment and Order dated 28.10.1975 of the Madras High Court in Tax Case No.
From the Judgment and Order dated 13.2.1978 of the Madras High Court in Tax Case No.
The cut trees were sold by the assessee in the form of firewood as well as in the form of cut sizes of timber as well as sleep ers.
332 of 1975.
The firm had been functioning for the past 7 years and had been paying sales tax on its sales of firewood, timber and sleepers.
512 NT of 1989.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
AND Civil Appeal No.
The respondent assessee in each of these cases acquired a reserve forest.
So we ant leave in SLP 2440 of 1979 and proceed to dispose of both the appeals together.
492 of 1975.
2705 of 1977.
Mrs. Janaki Ramachandran for the Respondent in C.A. No.
Mohan and R.A. Perumal for the Appellant.
2705 of 1977.
The Judgment of the Court was delivered by SABYASACHI MUKHARJI, J. The question involved in these two matters is the same.
Some of the growth was also companyverted into charcoal and the resultant charcoal sold.
T.M. Sampath for the Respondent in C.A. No.
5 12 NT of 1989.
It is companymon ground that the acquisition was effected with a view to raise a companyfee and cardamom plantation thereon.
