Page 114 - GSTL_13th August 2020_Vol 39_Part 2

200 GST LAW TIMES [ Vol. 39
(4) Gums and resins
(5) Fibers and flosses
(6) Leaves
(7) Drugs, Spices and Poisons
(8) Edible products
(9) Animal Products.
Among the above groups of products Item No. 8 i.e. Edible products are de-
scribed as under :
Fruits, flowers, leave or roots of various species provide edible products.
Mango, Bel, Ber, Jamus, Khirni, Phaslar, Sitaphal, etc., are important fruits ob-
tained from the forests. Among the Kernels cashewnut, akhrot or walnut, achar,
chilgoza and Kinal are important.
Amla, anar, imli, Karaunda, Munga, Kachnar, Kaith, Mashroom, Zimi-
kand, Guchchi, etc., are important products used as pickles are vegetales.
Palmgrah, plam, Mahan, Corolla are used to obtain liquor and their seeds are
eaten. Tejpata, used for flavoring curries are leaves of a small evergreen tree.
In the preceding para, in the first line, it is mentioned “Imli” which is the
nomenclature of Tamarind in Hindi. It is treated as forest product by the Gov-
ernment of India.
Further, it is submitted that the Government of Andhra Pradesh, also de-
clared Tamarind as forest produce.
As per the powers vested in the Governor of Andhra Pradesh vide Sec-
tion 28G of the Andhra Pradesh Forest Act, 1967 (Act 1 of 1967), in its application
to the scheduled Areas in the Andhra Pradesh made A.P. Preservation of Private
Forest Rules, 1978. In the above mentioned rules, Rule 2 is as under :
Rule 2 : In these rules unless the context otherwise requires -
(a) “Prohibited Trees” shall mean the trees specified in schedule-I
(b) “Reserved trees” shall means, the trees, specified in
schedule-II
Items specified in schedule-I is as under
(1) Vepa (Azadirakta Indica)
(2) Ippa (Madhuka Latifoliar)
(3) Mamidi (Mangifera Indica)
(4) Kunkudu (Sapindus Enaginatus)
(5) Mushti (Stry Chnos Nuxvomica)
(6) Chinta (Tamasindus Indica)…………….
In the above description, Item Number 6 i.e. “Chinta” is the Local name of Tama-
rind. Therefore, as per the Indian Forest Act, 1927 and the Andhra Pradesh Forest
Act, 1967, Tamarind Tree is declared as forest tree. According to the Andhra Pra-
desh preservation of Private Forest Rules, 1978, a Product or a tree specified in
the schedules to the Rules, whether those are produced in forest area or other
than forest area, all rules and regulations are applicable as if those are forest
products.
According to explanations given in the preceding paras, it is clear that
Tamarind trees are forest trees. Seeds of Tamarind trees are nothing but seeds of

GST LAW TIMES  13th August 2020  114