https://www.taxtmi.com/caselaws?id=105098 A person who buys notified agricultural produce for processing or manufacture and later sells the resultant notified produce remains a trader for market fee purposes if the statutory definition of trader covers purchase for resale, processing, manufacture or other non-domestic use. Processing alone does not convert such a person into a producer, because producer status depends on producing the main agricultural produce on one's own account. The residuary mode of collection under section 65(2-A)(iv) applies only where no specific collection clause governs the transaction; it cannot be used when the trader-related provisions apply. The statutory scheme therefore gives primacy to the specific collection mechanism over the residuary limb. en-us Fri, 02 Mar 2001 00:00:00 +0530 Sat, 31 Aug 2013 10:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105098 A person who buys notified agricultural produce for processing or manufacture and later sells the resultant notified produce remains a trader for market fee purposes if the statutory definition of trader covers purchase for resale, processing, manufacture or other non-domestic use. Processing alone does not convert such a person into a producer, because producer status depends on producing the main agricultural produce on one's own account. The residuary mode of collection under section 65(2-A)(iv) applies only where no specific collection clause governs the transaction; it cannot be used when the trader-related provisions apply. The statutory scheme therefore gives primacy to the specific collection mechanism over the residuary limb. Case-Laws VAT and Sales Tax Fri, 02 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105098