https://www.taxtmi.com/caselaws?id=127281 A mere short-term right to enter land and collect arecanut usufruct was held not to create an interest in land under the proviso to Section 2(i) of the Madras General Sales Tax Act, 1939. The arrangement was only a licence to take produce: the owner retained possession, continued horticultural operations, and the assessees had no exclusive possession or right in the trees. The word "otherwise" in the proviso was read ejusdem generis with ownership, usufructuary mortgage and tenancy, all requiring an interest in land of that character. The sale proceeds of arecanuts therefore could not be excluded from turnover. en-us Wed, 27 Jan 1954 00:00:00 +0530 Wed, 06 Mar 2013 17:04:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127281 A mere short-term right to enter land and collect arecanut usufruct was held not to create an interest in land under the proviso to Section 2(i) of the Madras General Sales Tax Act, 1939. The arrangement was only a licence to take produce: the owner retained possession, continued horticultural operations, and the assessees had no exclusive possession or right in the trees. The word "otherwise" in the proviso was read ejusdem generis with ownership, usufructuary mortgage and tenancy, all requiring an interest in land of that character. The sale proceeds of arecanuts therefore could not be excluded from turnover. Case-Laws VAT and Sales Tax Wed, 27 Jan 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127281