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1970 (3) TMI 105 - SC - VAT and Sales TaxWhether the sale of standing trees is not sale of goods chargeable to sales tax under the Bombay Sales Tax Act, 1959? Held that:- Appeal allowed. As in the present case it was expressly provided that the timber agreed to be sold shall be severed under the contract of sale. The timber was therefore "goods" within the meaning of section 2(7) of the Sale of Goods Act and the expression "sale of goods" in the Constitution in entry 54 in List II having the same meaning as that expression has in the Sale of Goods Act, sale of timber agreed to be severed under the terms of the contract may be regarded as sale of goods.
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