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2013 (8) TMI 297 - UTTARAKHAND HIGH COURTDemand of trade tax on excess amount - LEVY of tax on right to enter the earmarked forest for the purpose of collection of lichen - Held that:- Intention of the parties was not to grant a right or privilege to the revisionist, but to make the revisionist work for the Forest Department to collect lichen for and on behalf and for the use of the Forest Department in order to enable the Forest Department to transfer the proprietary right therein to the revisionist upon obtaining appropriate consideration in respect thereof. Though the word “royalty” was used in the instant case, but, in fact, the same was nothing but consideration for transfer of proprietary right in the movable property of lichen upon payment of consideration fixed by the Forest Department. Knowing that it was a consideration for transfer of proprietary right in the movable property of lichen by the Forest Department to the revisionist, the Forest Department, as duty bound, charged trade tax as it was liable to do under the U.P. Trade Tax Act - Decided in favour of Assessee.
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