VAT and Sales Tax - LEVY of sales tax on right to enter the earmarked forest for the purpose of collection of lichen - Though the word royalty was used in the instant case, but, in fact, the same was nothing but consideration for transfer of proprietary right in the movable property of lichen upon payment of consideration fixed by the Forest Department - HC

VAT and Sales Tax - LEVY of sales tax on right to enter the earmarked forest for the purpose of collection of lichen - Though the word royalty was used in the instant case, but, in fact, the same was nothing but consideration for transfer of proprietary right in the movable property of lichen upon payment of consideration fixed by the Forest Department - HC....................