Tendu Leaves, Not A Minor Forest Produce, Vat Payable @25%

State of Chhattisgarh Vs M/s Shobha Enterprises (Chhattisgarh High Court)

Conclusion- Tendu leaves has separate entry, wherein, VAT is payable @25% and the same cannot be clubbed in general entry ‘minor forest produce’ for availment of reduced rate exemption notification.

FACTS –

Assessee entered into an agreement with the Chattisgarh State Minor Forest Produce for purchase of Tendu leaves. As per the agreement, the purchaser i.e. the assessee had to pay VAT

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