https://www.taxtmi.com/caselaws?id=127319 Green tea leaves sold by the grower are taxable under the Travancore General Sales Tax Act because the statutory exclusion of agricultural or horticultural produce does not extend to tea. The term "tea" is read in its statutory context, not in the narrower commercial sense of manufactured tea, so tea leaves themselves, whether processed or unprocessed, fall within the taxable field. The definition of tea in the Central Excises and Salt Act, 1944 was not controlling because excise and sales tax operate under different schemes and are not in pari materia for this purpose. The challenge therefore fails. en-us Mon, 02 Aug 1954 00:00:00 +0530 Thu, 07 Mar 2013 13:05:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127319 Green tea leaves sold by the grower are taxable under the Travancore General Sales Tax Act because the statutory exclusion of agricultural or horticultural produce does not extend to tea. The term "tea" is read in its statutory context, not in the narrower commercial sense of manufactured tea, so tea leaves themselves, whether processed or unprocessed, fall within the taxable field. The definition of tea in the Central Excises and Salt Act, 1944 was not controlling because excise and sales tax operate under different schemes and are not in pari materia for this purpose. The challenge therefore fails. Case-Laws VAT and Sales Tax Mon, 02 Aug 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127319