Supreme Court · 1989 INSC 37 · Decided 1 February 1989
State of Tamil Nadu v. Shakti Estates & ANR.
- Court
- Supreme Court of India
- Citation
- 1989 INSC 37 · [1989] 1 S.C.R. 408
- Case number
- CIVIL APPEAL No. 2705/1977
- Decided
- 1 February 1989
- Bench
- SABYASACHI MUKHERJI, S. RANGANATHAN (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
TAMIL NADU v. SHAKTI ESTATES & ANR. FEBRUARY 1, 1989 B [SABYASACHI MUKHARJI AND S. RANGANATHAN, JJ.) c Tamil Nadu General Sales Tax Act, 1959: Section 2(d) and (g)­ Assessee-Acquiring reserve forest for coffee and cardamom plantation unwanted trees felled-Sold as firewood, timber, a reserve forest, by a lease which entitled them to enjoy the usufruct of the forest by its exploitation. The partnership deed provided that the firm will carry on the development D and exploitation of lands. The acquisition was effected with a view to raise a coffee and cardamom plantation
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