Supreme Court · 1994 INSC 158 · Decided 15 April 1994
Karnataka Forest Development Corporation LTD. ETC. ETC. v. Cantreads PVT. LTD. and ORS.
- Court
- Supreme Court of India
- Citation
- 1994 INSC 158 · [1994] 3 S.C.R. 539
- Case number
- CIVIL APPEAL No. 2674/1991
- Decided
- 15 April 1994
- Bench
- R.M. SAHAI, S.P. BHARUCHA, N. VENKATACHALA (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
; • Kamataka Forest Act, 1963 : ss.2(7), 98.4, IOIA-'Forest produce'- 'Caoutchouc'-Raw smoked rubber-Shaped in RMA sheets of grades I to V-Lery of Forest Development Tax on--Held, caoutchouc or latex obtained c from trees, treated by sulphuric acid and dried with smoke to obtain shape of of grades I to V were forest produce. The appellant-Corporation supplied sheets of natural rubber of D grades RMA I to V to the respondent-Company. The Chief Conservator of Forest issued a notification under s.lOlA of the Kamataka Forest Act, 1963, levying Forest Development Tax on raw smoked
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