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2010 (2) TMI 1067 - HC - VAT and Sales TaxWhether the land which of the revisionist comes within the ambit and scope of definition of "forest" as given under section 38(a) of the Indian Forest Act or not? Held that:- From perusal of the judgment passed by the Tribunal under challenge in the revision it is clear, the Tribunal had given a categorical finding that the land involved in the present case comes within the ambit and scope of the definition of "forest" as given under section 38(a) of the Indian Forest Act and further the Tribunal has also held that the trees, etc., which were standing on the land in question falls within the ambit and scope of the "goods" as per the definition as given under section 2(d) of the U.P. Trade Tax Act. The controversy, which is involved in the present case comes under the category of estimation done by the authorities under the Trade Tax Act, hence in view of the fact stated hereinabove no interference is required in the order passed by the Tribunal. Appeal dismissed.
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