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1991 (2) TMI 376 - MADRAS HIGH COURTExtract: .......he case of the petitioner who is not a contractor, we do not have any foundational facts for this contention. The Tribunal has concluded rightly and held that the sale of eucalyptus trees is taxable as bamboo and timber at the rate of 5 per cent. There is no merit in the petition. The tax case is accordingly dismissed. No costs. Petition dismissed.
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