https://www.taxtmi.com/caselaws?id=101838 Tea leaves grown by the seller remained agricultural produce where the processing of withering, crushing, roasting, fermentation, grading and final roasting was only customary and sufficient to prevent deterioration, make the leaves marketable and fit for consumption. Because the treatment did not transform the leaves into a different commodity and their essential character remained unchanged, the sale proceeds were excluded from turnover under the proviso to section 2(i) of the U.P. Sales Tax Act, 1948. The sales were therefore not liable to sales tax. en-us Tue, 11 Sep 1979 00:00:00 +0530 Thu, 23 Feb 2017 14:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101838 Tea leaves grown by the seller remained agricultural produce where the processing of withering, crushing, roasting, fermentation, grading and final roasting was only customary and sufficient to prevent deterioration, make the leaves marketable and fit for consumption. Because the treatment did not transform the leaves into a different commodity and their essential character remained unchanged, the sale proceeds were excluded from turnover under the proviso to section 2(i) of the U.P. Sales Tax Act, 1948. The sales were therefore not liable to sales tax. Case-Laws VAT and Sales Tax Tue, 11 Sep 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101838