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2015 (6) TMI 1103 - HC - VAT and Sales TaxSale - whether removal of Beedi leaves from the forest under the trade permit granted under the A.P. Minor Forest Produce (Regulation of Trade in Abnus Leaves) Rules, would amount to sale and attracts liability of payment of Sales Tax? Held that: - by judgment in the case of State of Andhra Pradesh v. ITC Bhadrachalam Paper Boards Division, Khammam District [2014 (12) TMI 998 - ANDHRA PRADESH HIGH COURT], Court had specifically posed a question in relation to the Bamboo, whether removal of forest produce would amount to sale. This Court held that there is no sale involved - the question is answered in favour of the Assessee and against the Revenue - revision application dismissed.
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