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Agricultural produce or not - Benefit of exemption - services by way of handling the imported raw whole yellow peas - The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land - The primary market in the instant case being located in foreign shores does not conform to the definition as stated above.
Agricultural produce or not - Benefit of exemption - services by way of handling the imported raw whole yellow peas - The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land - The primary market in the instant case being located in foreign shores does not conform to the definition as stated above.
Note: It is a system-generated summary and is for quick reference only.
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