9911796707
TMI Blog1988 (11) TMI 335X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of Rs. 2,000 for a period of one year. Both the departments, namely, Panchayat Samiti as well as the Forest Department, are registered dealers. The sales tax was to be deposited by the respective departments on these sales. At the time of assessment, it was found that the assessee has not paid the tax on the sales made by him to the individual consumers of the bones and the chaal. Thereafter, the assessee was levied with the tax on the total turnover by the assessment order of the Assistant Commercial Taxes Officer, Ward C, Pali. Aggrieved against this assessment, the assessee approached the appellate authority and the learned Deputy Commissioner (Appeals), Commercial Taxes, Jodhpur, accepted the plea of the assessee and set aside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... successive dealers. Explanation.-For the purpose of this rule, the first point in the series of sale shall mean the first sale in such series by a registered dealer and the second and subsequent points shall be determined accordingly while the last point in the series of such sale shall be the last sale in such series to an unregistered dealer or to a consumer or to a registered dealer for purposes other than resale within the State or in case of goods specified by the State Government, the last point in such series shall also be the last sale to a registered dealer in whose registration certificate such goods are recorded for resale by him to an unregistered dealer or a consumer." According to rule 15, the tax is leviable at the first ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of rule 15 of the Rules the first point sale took place at the moment when the Panchayat Samiti and the Forest Department entered into a contract with the assessee giving him the right to collect the bones and the chaal lying in their respective areas. The point whether the chaal or bones are readily available in the area is irrelevant, as both the parties have surrendered their right in favour of the assessee for certain consideration, therefore, between these two parties a sale has been effected by virtue of the present contract and the subsequent sales by the assessee will not be liable to tax. Under rule 15 of the aforesaid Rules the tax is payable at the first point in the series of sale by successive dealers. Therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was given to the assessee, though the case was decided in favour of the State of Madhya Pradesh on account of subsequent amendments brought about in the Act. It was observed as under: "We are satisfied that despite its description, the deed confers in truth and substance a right to cut and carry timber of specified species. Till the trees are cut, they remain the property of the owner, namely, the appellant. Once the trees are severed, the property passes. 'Royalty' is a feudalistic euphemism for the 'price' of the timber. We may also observe that the question before us is not so much as to what nomenclature would aptly describe the deed but as to whether the deed results in sale of trees after they are cut. The answer to that question, a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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