TMI Blog2010 (5) TMI 767X X X X Extracts X X X X X X X X Extracts X X X X ..... ed November 23, 1998 issued by the State Government where it was specifically provided that the event of tax will be deemed to have taken place at the point of sale made by the Forest Department, the U.P. Forest Corporation, or the owner of private forest? Held that:- The following substantial questions of law posed for adjudication are answered in favour of the Revenue and against the assessee. Revision dismissed. - 23 of 2009 - - - Dated:- 18-5-2010 - KHEHAR J.S. AND SUDHANSHU DHULIAJ. , JJ. JUDGMENT:- The judgment of the court was delivered by J.S. Khehar C.J. The revision petitioner admittedly purchased timber from M/s. East Hope Town Estate, Dehradun and M/s. Arcadia Tea Estate, Dehradun. While the revision petition ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is based on section 3 of the U.P. Trade Tax Act, 1948. Section 3 relied upon by the learned counsel for the revision petitioner is being extracted hereunder: 3. Liability to tax under the Act. (1) Subject to the provisions of this Act, every dealer shall, for each assessment year, pay a tax at the rates provided by or under section 3A, or section 3D on his turnover of sales or purchases or both, as the case may be, which shall be determined in such manner as may be prescribed. (2) No dealer shall, except as otherwise provided in section 18, be liable to tax under sub-section (1) if, during the assessment year the aggregate of his turnover of (a) purchases of goods notified under section 3D; (b) purchases liable to tax under an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessment year, the tax payable by a dealer under this section shall be computed as follows: on the turnover relatable to the period prior to such alteration, as though the amount specified in or notified under sub-section (2) had not been altered; and (b) on the remainder, as though the altered amount had been in force on all materials dates. (5) Where tax is payable, and has been so paid, by a commission agent on any turnover on behalf of his principal, the principal shall not be liable to pay the tax in respect of the same turnover. (6) Notwithstanding anything to the contrary contained in any other provision of this Act, where the State Government considers it expedient in public interest so to do, it may, by notification, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 1998. The entry at serial No. 76 is being extracted hereunder: Sl. No. Description of goods Point of tax Rate of tax percentage 1 2 3 4 76 Woods and timber of all kinds and of all trees of whatever species including ballies and bamboos, whether growing or cut or sawn, but excluding their products and fire wood. Sale by Forest Department, the U.P. Forest Corporation or by private owner of forest or by importer or manufacturer: Provided that where the sale is by the Forest Department to the U.P. Forest Corporation the tax shall be levied on the point o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o arrive at the conclusion that the timber under reference was grown by M/s. East Hope Town Estate, Dehra- dun and M/s. Arcadia Tea Estate, Dehradun in a private forest owned by the said estates. Since admittedly M/s. East Hope Town Estate, Dehradun, as also, M/s. Arcadia Tea Estate, Dehradun are principally tea planters, it is not possible for us to record a finding at this juncture that they are growing timber in a forest privately owned by them. In fact, there is no material on record of this case on the basis of which, an inference can be drawn that M/s. East Hope Town Estate, Dehradun and M/s. Arcadia Tea Estate, Dehradun have their tea estates on a privately owned forest. Despite our asking, learned counsel could not invite our attent ..... X X X X Extracts X X X X X X X X Extracts X X X X
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