1966 (7) TMI 61 - HC - VAT and Sales Tax

Summary

The petitioner, a forest contractor, challenged Sales Tax Authorities' refusal to grant him a set-off for tax paid to the State Government. The High Court held that standing timber in the forest is not "goods" under the Sales Tax Act, as it is not movable property. The petitioner was granted the set-off, and the application was allowed. (Case: 1966 (7) TMI 61 - BOMBAY HIGH COURT)