2015 (6) TMI 1103

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..... he case of State of Andhra Pradesh v. ITC Bhadrachalam Paper Boards Division, Khammam District [2014 (12) TMI 998 - ANDHRA PRADESH HIGH COURT], Court had specifically posed a question in relation to the Bamboo, whether removal of forest produce would amount to sale. This Court held that there is no sale involved - the question is answered in favour of the Assessee and against the Revenue - revisio .....

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..... set, it is fairly submitted by the learned Standing Counsel for the Revenue that the substantial questions raised in this appeal were not properly framed. 3. On a perusal of the order of the Tribunal, the question which falls for consideration is, whether removal of Beedi leaves from the forest under the trade permit granted under the A.P. Minor Forest Produce (Regulation of Trade in Abnus Lea .....

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..... State of Andhra Pradesh v. ITC Bhadrachalam Paper Boards Division, Khammam District [ (1985) 60 STC 213 ] , had specifically posed a question in relation to the Bamboo, whether removal of forest produce would amount to sale. This Court held that there is no sale involved. 5. In view of the judgment of this Court in ITC Bhadrachalam (supra) , the question of law, as re-framed by us, requires .....

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