https://www.taxtmi.com/caselaws?id=103735 Where a marketing statute separately defines "agriculturist" and "trader", the term "trader" cannot be stretched to cover a farmer who merely brings agricultural produce to market for sale. The decisive test is ordinary business character: trading involves commercial buying or selling in the normal course of business, while an agriculturist's normal activity is cultivation. On that construction, the farmer does not become a trader merely by selling his own produce, and the contrary view was held to defeat the protective object of the marketing legislation. en-us Mon, 11 Jul 1994 00:00:00 +0530 Thu, 05 Sep 2013 17:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103735 Where a marketing statute separately defines "agriculturist" and "trader", the term "trader" cannot be stretched to cover a farmer who merely brings agricultural produce to market for sale. The decisive test is ordinary business character: trading involves commercial buying or selling in the normal course of business, while an agriculturist's normal activity is cultivation. On that construction, the farmer does not become a trader merely by selling his own produce, and the contrary view was held to defeat the protective object of the marketing legislation. Case-Laws VAT and Sales Tax Mon, 11 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103735