TMI Blog1980 (9) TMI 262X X X X Extracts X X X X X X X X Extracts X X X X ..... Coimbatore, dated 19th December, 1978. It is unfortunate that neither the Appellate Assistant Commissioner nor the Tribunal paid attention to the real controversy between the parties and the specific statutory provisions which have to be applied. The assessee purchased timber and bamboos from the forest department in respect of coupe taken from the forest department and the value paid by the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e in the order of the Tribunal there is any reference to section 7-A at all. The Tribunal simply states that the assessee had paid a sum of Rs. 90,525 to the forest department as the actual value of the coupe and it incurred an expenditure of Rs. 2,00,990.56 by way of transport and extraction charges and the assessee was liable to pay sales tax on the total of these two amounts. Why, how and under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ges incurred by the assessee. It was not the case of the department that any part of this amount was paid to the forest department or formed part of the consideration for obtaining the coupe in question. So long as this Rs. 2,00,990.56 was not paid by the assessee to the forest department as consideration for obtaining the coupe and remained only as expenditure incurred by the assessee, this amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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