Supreme Court · 1976 INSC 298 · Decided 23 November 1976
State of Madhya Pradesh & ORS. v. Orient Paper Mills LTD
- Court
- Supreme Court of India
- Citation
- 1976 INSC 298 · [1977] 2 S.C.R. 149
- Case number
- CIVIL APPEAL No. 49/1972
- Decided
- 23 November 1976
- Bench
- HANS RAJ KHANNA, V.R. KRISHNA IYER (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 226
Headnote
B Madhya Pradesh General Sales Tax Act, 1958-Lease of forest area­ Timber extracted from leased area-If liable to sales-tax. Under· s. 2{g) of the Madhya Pradesh General Sales Tax Act the term 'goods' means a:ll kinds of movable property and includes all growing crops, trees, plants and before sale or under the contract ot sale. Under cl. (n) C 'Sale' means any transfer of property in goods for cash or deferred payment. Clause ( o) defines 'sale price' as the amount payable by a dealer as valnable consideration for the sale of goods and under cl. (t) 'turnover' means the
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