9911796707
TMI Blog1980 (9) TMI 257X X X X Extracts X X X X X X X X Extracts X X X X ..... anding trees and sold them. The finding recorded by the Board of Revenue is this: "The facts are not denied. It is true that after clearing the area of the forest growth the assessee had intended to raise plantation crops in the area. However, it is observed that they have registered themselves as dealers. Though the ultimate object of the assessee was to grow coffee, tea or cardamom, the motive to do business in logs and firewood is clearly discernible. After cutting the trees which had grown spontaneously on the land they had transported them to a saw mill, had them sawn into suitable sizes of logs and sold the sized logs locally and in inter-State trade. For this purpose they have obtained declarations in form XX from the assessing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any is only planters and they cleared the forest only for the purpose of raising plantation and they have simply disposed of those timber which they have cut and that the decision of this Court in Deputy Commissioner (C.T.), Coimbatore Division, Coimbatore v. Sree Shanmuga Estate[1979] 43 S.T.C. 226. directly covered the point in their favour. We are of the opinion that this argument is not sound. The decision referred to above dealt with an entirely different situation. In that case also the assessee purchased a reserve forest for the purpose of coffee plantation and cleared a portion of the said land and sold the timber and firewood obtained by felling and cutting the trees which were natural growths and they had also converted some fir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he present case, as we pointed out already, the facts are different. In the first place, the appellant had registered itself as a dealer in timber. In the second place, the timber was sawn and cut into suitable sizes and they were carried after obtaining declarations in form XX from the assessing officer and those forms had been used for the purpose of transport. Thirdly, the timber so cut had been sold to buyers in Bombay even. Under these circumstances, we are of the opinion that the decision relied on by the learned counsel is not of any assistance to support the contention of the appellant in the present cases. Consequently, these appeals fail and are dismissed. Appeals dismissed. - - TaxTMI - TMITax - CST, VAT & Sales Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X
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