https://www.taxtmi.com/caselaws?id=105735 Rubber was held not to qualify for entry tax exemption as agricultural produce under the Karnataka Tax on Entry of Goods Act, 1979. The statutory definition of "agricultural produce or horticultural produce" expressly excluded rubber, and the exemption in section 3(6) read with the Second Schedule applied only to goods specifically covered there. The Court treated the Schedule as not expanding an excluded commodity into the exemption scheme, and rejected reliance on punctuation and authorities under other enactments because the Act's own definition controlled. The claim for exemption therefore failed. en-us Thu, 20 Jul 2006 00:00:00 +0530 Tue, 27 Aug 2013 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105735 Rubber was held not to qualify for entry tax exemption as agricultural produce under the Karnataka Tax on Entry of Goods Act, 1979. The statutory definition of "agricultural produce or horticultural produce" expressly excluded rubber, and the exemption in section 3(6) read with the Second Schedule applied only to goods specifically covered there. The Court treated the Schedule as not expanding an excluded commodity into the exemption scheme, and rejected reliance on punctuation and authorities under other enactments because the Act's own definition controlled. The claim for exemption therefore failed. Case-Laws VAT and Sales Tax Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105735