Supreme Court of India
State of Tamil Nadu v. Shakti Estates & Anr.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
2 Supreme Court benches have cited this judgment.
What the Court ordered
For the reasons discussed above, we allow the appeals and set aside the order of the High Court and tribunal in these cases.
Judgment, page 9
From the headnote
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, sleepers and charcoal-Assessee whether liable to sales tax-'Adventure in the nature oftrade'-What is. The respondent in each of the appeals is the assessee. It wa• a firm of 10 individuals. They acquired 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 and exploitation of lands. The
Authorities it was built on
Where later benches applied it
- 2022 Assistant Commissioner of Income Tax (exemptions) v. Ahmedabad Urban Development Authority
- 2015 Assistant Commissioner, Ernakulam v. Hindustan Urban Infrastructure Ltd. and Ors.
Of those, 2 referred to
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