Prakash Krishna, J. - (1.) THE question involved in the present revision is whether sales tax on the sale of eucalyptus trees by the applicant who is neither the owner of any forest nor an importer of any wood /timber can be levied in view of the notification No. 6071 dated 30th September, 1983.
(2.) THE dispute relates to the assessment year 1986 -87. The applicant, a private limited company, incorporated under the Indian Companies Act is registered under the U.P. and Central Sales Tax Act and carried on the business of manufacture and sale of cement pipes as well as sale of jute bags etc. The sale of cement pipes, jute bags etc. are not in dispute in the present revision as its account books have been accepted. The Assessing Officer imposed sales tax to the tune of Rs. 21,876/ - on the sale of trees made by the applicant for a sum of Rs. 1,82,300/ -, which is the subject matter of the present revision. All the three authorities have upheld the levy of sales tax on the sale of trees made by the applicant on the basis of Heard Shri Bharatji Agrawal, the Senior Counsel for the applicant and the Learned Standing Counsel for the Department. The Learned Counsel for the applicant submitted that no such tax on the sale of eucalyptus trees can be validly levied on the applicant in view of the aforesaid notification No. 6071 dated 30th of September, 1983.
(3.) THE relevant Entry of the said Notification reads as follows: - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - Sl.No Description of Point of Tax. Rate of Tax. goods. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 1 2 3 4 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 75. Wood and umber of Sale by the 12% all kinds and of all forest trees, of whatever Department, species, including Uttar Pradesh bailies and Forest bamboos, whether Corporation or growing or cut or by private sawn, but owner of forest excluding their or by importer: products and Provided that firewood. where the sale is by the Forest Department to the Uttar Pradesh Forest Corporation, the tax shall be levied on the point of sale by the said Corporation, and not on the point of sale by the Forest Department. - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -;