1990 (8) TMI 347

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..... facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was justified to hold that the dealer is to pay purchase tax on the transaction of mahua flowers, on the basis of royalty amount paid by the dealer to the Forest Department to remove mahua flowers collected from the persons on payment of remuneration?" 2.. The dealer carries on business of purchase and sale o .....

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..... price was the royalty. On this finding, relying on the principle decided in [1971] 27 STC 176 (Orissa) (P.R. Tata Co. v. Sales Tax Officer), where harida was collected from forest on payment of royalty, the Tribunal held that royalty is the purchase price on which purchase tax is leviable. 3.. We have our own doubts if collection of mahua flower on payment of royalty would amount to purchase o .....

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