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Tamil Nadu Trading Company Vs. the State of Tamil Nadu

Court : Chennai

Reported in : [1983]52STC7(Mad)

..... the opinion that the above decision of the supreme court turned on the interpretation placed by it on the definition of 'dealer' within the the meaning of section 2(viii)(e) of the kerala general sales tax act, 1963. ..... the question that arose before the supreme court was whether the assessee was a dealer within the meaning of section 2(viii)(e) of the kerala general sales tax act, 1963, and liable to sales tax in respect of the sale of trees of spontaneous growth in respect of which it was found that the assessee had not done anything towards ..... the learned counsel submitted that the assessee was not a dealer in timber or firewood, that the trees sold were of spontaneous growth, that they were cut and sold as the forest area had to be cleared for the purpose of coffee plantation for which the land was bought by the assessee-firm and therefore no sales tax could be levied on the sale proceeds ..... not come within the scope of 'agriculture, horticulture or otherwise' particularly when the respondent owns substantial area of forest land and timber from the trees of spontaneous growth is sold year after year with the object of earning ..... had to clear the forest trees of spontaneous growth. ..... areas of forest land. ..... purpose of raising plantation crops cleared the area of forest growth. ..... described itself as timber merchants and in the annual return of the turnover, the principal place of business had been referred to as korangumudi coupe which term was normally used with reference to forest contract. .....

State of Kerala and anr. Vs. Malayalam Plantations Ltd.

Court : Kerala

Reported in : AIR1981Ker1

..... his personal cultivation' as is within the ceiling limit applicable to him under the kerala land reforms act, 1963 (act 1 of 1964) or any building or structure standing thereon or appurtenant thereto, explanation :-- for the purposes of this sub-section, 'cultivation' includes cultivation of trees or plants of any species, (3) nothing contained in sub-section (1) shall apply in respect of so much extent of private forests held by an owner under a valid registered document of title executed before the appointed day and ..... that may stand excluded by view of sub-sections (2), (3) and (4) of section 3, private forests as denned in the act (which definition in its turn excludes certain categories of land) stood statutorily transferred and vested in the government on the date the act came into force free from all encumbrances. ..... with lands to which the madras preservation of private forests act, 1949 applied immediately before the appointed day, as pointed out in the act namely 10th may, 1971, lands which are excluded from the term as explained in the definition in respect of such lands are indicated in sub-clauses (a), (b), (c) and (d) of clause (1) fi) of the provision (section 2(f)). ..... dav the growing of trees and the art of forestry have developed to such an extent that trees are planted for the purpose of producing timber, and are treated systematically as a crop to be out at a definite future time, just as cereals or other crops are, and that they are therefore a growing crop. .....

The State of Maharashtra Vs. Shivbalak Gawrishankar Dube

Court : Mumbai

Reported in : (1972)74BOMLR561; 1972MhLJ808

..... therefore, although the learned magistrate was not right in taking the view that 'grass' spontaneously growing on lands did not come within the purview of the definition of 'agricultural produce' in terms of section 2(1)(a) of the maharashtra agricultural produce marketing (regulation) act, 1963, the accused was entitled to an acquittal on the ground that the prosecution had failed to establish its case on the merits.16. ..... these observations cannot, however, be of any assistance to the accused, because so far as the present case is concerned, the term 'agricultural produce' has been defined by section 2(1)(a) of the maharashtra agricultural produce marketing (regulation) act, 1963, to which a reference has already been made, and in view of that definition, it is not open to this court to consider what the meaning of that expression is in common parlance. ..... the lands is also 'grass' falling within the ambit of the definition contained in section 2(1)(a) of the maharashtra agricultural produce marketing (regulation) act, 1963, the accused could not claim an exemption in respect of the licence by saying that he was merely trading or dealing in grass spontaneously growing on lands.15. ..... according to that definition, 'agricultural produce' means all produce (whether processed or not) of agriculture, horticulture, animal husbandry, apiculture, pisiculture and forest specified in the schedule and entry no. .....

The Deputy Commissioner of Agricultural Income-tax Vs. Palampadam Plan ...

Court : Supreme Court of India

Reported in : AIR1969SC930; (1969)1SCC662; [1969]3SCR674; [1969]24STC231(SC)

..... the appellant herein filed a petition before the high court raising the following questions of law :(1) whether on the facts and in the circumstances of this case, a person owning and maintaining private forest and selling trees of spontaneous growth therein, is a 'dealer' within the meaning of section 2(viii) of the kerala general sales tax act, 1963 ? ..... the tribunal did not accede to the contention of the state representative that under the contract, by the process of uprooting the trees, the respondent produced timber and would be covered by the definition of a 'dealer' contained in section 2(viii) of the act. ..... the sole question is whether on the findings given by the appellate tribunal the respondent can be regarded as a 'dealer' within the definition given in section 2(viii). ..... the context in which the word 'produced' appears in the definition can only mean 'to bring forth, bring into being or existence-to bring (a thing) into existence from its raw materials or elements :' (see the meaning of the word 'produce' in the shorter oxford english dictionary). ..... now in order to fall within the definition of 'dealer' a person must sell goods produced by him by rnanufacture, agriculture, horticulture or otherwise ..... according to that definition 'dealer' means any person who carried on the business of buying, selling, supplying or distributing goods directly or otherwise whether for cash or for deferred payment or for commission, remuneration or other valuable consideration and includes.. .....

Anandilal Naraindas Vs. Commissioner of Sales Tax and ors.

Court : Madhya Pradesh

Reported in : 1968MPLJ486; [1968]22STC19(MP)

..... applicant also relied on a notification issued by the state government on 1st june, 1963, under section 12 of the act by which the state government exempted from sales tax sales of forest produce effected by the forest department of the government during the period from 1st april, 1959, to 2nd november, 1962, and contended that inasmuch as forest produce was exempted during the material period from any sales tax, no sales tax ..... the trees, being an interest in immovable property, cannot be regarded as coming within the definition of 'goods' given in section 2(g) of the act; if this right is not 'goods', then no sales tax can be levied on the sale of this right by the forest department to the petitioner. ..... orders of assessment made by the assistant sales tax officer taking the view that under the forest contracts there was a sale of gum by the forest department to the petitioner ; that sales tax was payable on sales of gum on the point of first sale under entry 1 of part vi of schedule ii to the act; and that the forest department was not liable to pay any sales tax on sales of gum under the ..... observed that under the definition of 'taxable turnover' given in section 2(r) of the act, the consideration paid by the petitioner to the forest department for purchasing gum could not be deducted as under that definition only the 'sale price of goods on which tax is payable at the first point, and which has been subjected to tax in accordance with the provisions of the act' can be deducted.4. .....

Nadikatla Suryanarayana Vs. Forest Range Officer, Kurupam and ors.

Court : Andhra Pradesh

Reported in : AIR1968AP128; 1968CriLJ598

..... the first was whether the word 'shall' used in section 43 of the andhra pradesh (andhra area) forest act 1882 as amended by act ii of 1963 is mandatory in its implication and effect and the second was if so, whether that section in its amended form is ultra vires the powers of the state legislature as violative of articles 13, 14 and 31 of the constitution of india.2. ..... the said questions read thus:(1) whether the word 'shall' occurring in section 43 of the andhra pradesh (andhra area) forest act 1882, as amended by act ii of 1963 is mandatory? ..... lakahmi narayan and alladi lakshmana rao of an offence under sections 35 and 36 of the madras forest act read with rule 2 of the timber transit rules and sentenced them to fine of rs. ..... the learned magistrate besides, directed confiscation of the lorry along with the other material objects as contemplated by section 13 of the madras forest act. ..... the learned additional sessions judge without coming to any definite conclusion on the above points, has referred both the questions for decision of this court. ..... ' it would appear from the language of the section that such a reference is competent only when the requisite conditions stated in the said provision are fulfilled the court, before making such reference, must be satisfied firstly that the case pending before it involves a question as to the validity of any act, or ordinance or any provision contained therein and the determination thereof to necessary for the disposal of the case. .....

Silk and Textiles Mercantile Traders Assn. Vs. Govt. of Nct of Delhi a ...

Court : Delhi

Reported in : 139(2007)DLT393; 2007(207)ELT482(Del); (2007)6VST444(Delhi)

..... the reference to the 1944 act definitions for purposes of grant of exemption in the 1963 act as enacted originally as well as when the latter was amended in 1967 and the specific reference to the 1957 act when the first schedule to the 1963 act was amended in 1980 are quite significant in this context. ..... when the cst act was amended in 1961 to include 'silk fabrics' as entry (xi) in section 14, a simultaneous amendment was made to the ade act by including 'silk fabrics' in the definition clause 2(c), section 3(1) and the first schedule of the ade act. ..... the proviso to clause 4 stipulates that if any state levies and collects local sales tax on the goods specified under section 3(1) of the ade act, then 'no sums shall be payable to that state under this paragraph in respect of that financial year, unless the central government by special order directs otherwise. ..... effect:the fact that 'cotton fabrics' though listed as item 12 in the schedule to the 1944 act was not brought into the list in section 14 till 1.10.1958 or that 'silk fabrics' was dropped from the list in section 14 with effect from 11.6.1968 though it continues in the schedule to the 1944 act does not alter the position that these three acts are inter-connected and that certain goods taken out from the schedule to the .....

The Managing Trustee Vs. State of Kerala and ors.

Court : Kerala

Reported in : AIR2006Ker300

..... (f) 'private forest' means-(1) in relation to the malabar district referred to in sub-section (2) of section 5 of the state reorganisation act, 1956 (central act 37 of 1956)(i) any land which the madras preservation of private forest act, 1949 (madras act xxvii of 1949), applied immediately before the appointed day excluding-(a) lands which are gardens or nilams as defined in the kerala land reforms act, (1963 (1 of 1964). ..... in any law for the time being in force, or in any judgment, decree or order of any court, tribunal or other authority, or in any agreement or other arrangement, the government may, with a view to preserving the tree growth in private forests, or in the cardamom hills reserve or in any other areas cultivated with cardamom, by notification in the gazette, direct that no tree standing in any such area specified in the notification shall be cut, uprooted, burnt or otherwise destroyed except ..... therefore only those lands which falls within the definition of the vesting act, 1971 would fall within sub-section (1) of section 5. ..... act and is a private forest within the definition of the act and consequently government is justified in issuing the notification under section 5 of the act.3. .....

S. Murari and anr. Vs. State of Karnataka, by Range Forest Officer

Court : Karnataka

Reported in : 2004CriLJ2272; ILR2004KAR1706; 2004(6)KarLJ115

..... 11/2001-02 by the range forest officer, kudremukh, wherein the learned magistrate had permitted the range forest officer to investigate the case against the accused for offences under section 24 of the karnataka forest act, 1963, section 35(6) of the wild life (protection) act, 1972 and section 2 of the forest conservation act, 1980.4. ..... at this stage, it is also necessary to mention that statutory provisions of section 62-a(l) of the karnataka forest act lays down that a range forest officer shall be deemed to be a police officer for the purpose of section 156 of cr.p.c. ..... such being the case, the state, in this regard, cannot take shelter under section 62-a of the karnataka forest act to wriggle out of the situation.14. ..... the provisions of section 19 and 20 of the act also make it clear that a range forest officer cannot be treated as a police officer.13. ..... the learned magistrate, after being satisfied that there had been complaint for commission of said offences, had permitted the range forest officer to investigate into the case and the order of the learned magistrate cannot be found fault at all, particularly in the light of the fact that the range forest officer is also deemed to be a police officer for the purpose of exercise of power under section 155 of criminal procedure code. ..... the learned counsel also contends that, the range forest officer cannot be treated as police officer within the meaning of section 2(16) of the karnataka police act. .....

Bihar Plywood Manufacturers Association and ors. Vs. the State of Biha ...

Court : Patna

..... section 2(4) of the forest act provides a controlled definition of the term 'forest produce' read with definition of timber in clause (6). ..... submission on behalf of the petitioners however is that by reason of the mechanical process and human labour put in, a new product having altogether distinct identity comes into existence and therefore, notwithstanding the wide definition of the term 'forest produce' or 'timber' in the indian forest act, veneer cannot be called timber or forest produce. ..... the point for consideration in that case was whether cashew or cashew-nuts are forest produce within the meaning of section 2(ii)(g) of the andhra pradesh forest act if they are obtained from cashew trees on private land. ..... in orderto appreciate the submissions of the counsel for the parties i would first like to refer to the definition of the term 'forest produce' in the indian forest act. ..... the case of the state is that veneer is a 'forest produce' within the meaning of section 2(4) and (6) of the indian forest act read with rule 2(kha) of the bihar kasth tatha anya van utpadan abhivahan ka niyamawali, 1973) i.e. ..... it is not the end product as submitted on behalf of the petitioners, it is rather a raw materials for making plywood which comes under the description of 'fashioned timber' in section 2(6) of the indian forest act and would, therefore, be a 'forest produce' under section 2(4) of the said act. ..... , air 1963 orissa 23. .....