Purushottam Jairam & Company Vs State of Maharashtra
Date: March 24, 2026
Subject Matter
Timber Sale Completed Pre-GST Liable to Old Tax Regime, Contract Terms Prevail
Summary
The petition has been dismissed . The High Court held that the sale of timber logs, completed through e-auction prior to the implementation of the GST regime on July 1, 2017, remains liable to taxes under the pre-existing Forest Tax Act, 1983 , and t…
FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT Heard. 2. The petitioner has purchased timber logs in the e-auction held on 17-4-2017 and 17-5-2017. The terms and conditions for sale of timber, firewood, charcoal etc. (in depots and in-situ) by e-auction method were notified through circular dated 28-7-2016 by the Office of respondent no. 2 the Principal Chief Conservator of Forests, Maharash…