9911796707
TMI Blog1986 (10) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent in these cases is an assessee to sales tax. For the years 1967-68, 1968-69 and 1969-70, the Sales Tax Officer brought to tax the turnover relating to trees of spontaneous growth. In reply to the pre-assessment notice, the respondent-assessee categorically stated that the trees that were clear/selective felled in their case were trees of spontaneous origin, and in view of the decisions of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht to tax the turnover relating to the sale proceeds of old scrap, discarded machineries, etc. Relying upon the decision of the Supreme Court reported in State of Gujarat v. Raipur Manufacturing Co. Ltd. [1967] 19 STC 1 and also the decision of this Court in Deputy Commissioner of Sales Tax v. Carborundum Universal Ltd. [1981] 47 STC 73, the Appellate Tribunal held that the sale of discarded mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that there is no basis for coming to the conclusion that the trees cut and removed are not of spontaneous growth but were planted and maintained by the assessee. This is a question of fact. It cannot be said that the said finding is based on no material. On the basis of the materials available before the Tribunal, we are of the view that the Appellate Tribunal was justified in holding that in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es Tax v. Carborundum Universal Ltd. [1981] 47 STC 73 (Ker), it cannot admit of any doubt that the sale of discarded materials (sale of machinery and sale of gunnies) cannot be included in the taxable turnover of the assessee. On this point as well, we concur with the reasoning and conclusion of the Appellate Tribunal. 4.. We hold that the decision of the Appellate Tribunal is valid and justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
