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The contractors, Orient Paper and Straw Products, had exclusive licences to cut bamboo in government forests under contracts that were to expire in September 1989. The Orissa Forest Produce (Control of Trade) Act, 1981 and its subsequent amendments (1987 and 1989) together with notifications dated …
The petitioners, holders of long‑term licences to collect sal seeds from forest divisions in Orissa, challenged a 1982 State notification that they claimed rescinded their royalty contracts. The Supreme Court had earlier held that the 1981 Forest Produce Act and the notification did not apply to …
Utkal Contractors & Joinery Pvt. Ltd. and others had licences to collect, purchase and sell sal seeds from Government forests in Orissa, with a stipulation to set up solvent extraction units. The State of Orissa issued a notification under the Orissa Forest Produce (Control of Trade) Act, 1981 in …
The State of Orissa issued notifications under the Orissa Sales Tax Act, 1947, imposing a 10% purchase tax on bamboos and standing trees agreed to be severed. Petitioners challenged the validity of these notifications, arguing that the transactions were not sales of goods, that the tax amounted to …
