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2008 (12) TMI 696

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..... e notification dated February 7, 1992, on its own could not (sic) recall that notification or amend the same with a view to narrowing down or expanding its scope.Therefore, it cannot be said that the amending notification dated July 23, 1999 is ultra vires. Appeal dismissed. - 697,698, 699,700 of 2004 - - - Dated:- 24-12-2008 - MISRA R.B. AND SURJIT SINGH , JJ. JUDGMENT:- The judgment of the court was delivered by SURJIT SINGH J. By this common judgment, we are deciding four Civil Writ Petitions, i.e., CWP Nos. 697, 698, 699 and 700 of 2004, as the same question of law, based on similar facts, arises in all of them. First, we may notice the relevant facts. The petitioners are agents of farmers, on whose lands trees of khair .....

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..... ld by them to the entrepreneurs, according to normal sales tax rate and ultimately assessment orders were also passed. Though remedy of appeal against those orders was available to the petitioners under section 30 of the Himachal Pradesh General Sales Tax Act, they chose not to avail that remedy. They filed the present writ petitions challenging the amending notification dated July 23, 1999, whereby converted timber has been included within the meaning of timber . Amending notification dated July 23, 1999 has been challenged on the ground that the same is ultra vires the Constitution of India. Reply has been filed on behalf of the respondents in which a preliminary objection has been raised that the writ petition is not maintainable .....

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..... f Schedule A to the Himachal Pradesh General Sales Tax Act from the goods, on the sale of which concession was available. Item No. 34 of the said Schedule is timber, but it does not include converted timber, meaning thereby that the entry pertains to only the standing timber trees. However, the definition of timber , as given in the General Sales Tax Act, vide section 2(11) and its definition in section 2(6) of the Indian Forest Act, 1927, which are verbatim the same, includes not only standing trees, but also fallen and felled trees and also woods which are cut up or fashioned or hollowed out for any purpose or not. That means, the general definition of timber not only under the Indian Forest Act, 1927, but also for the purposes of H .....

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