https://www.taxtmi.com/caselaws?id=127379 Section 2(i) of the General Sales Tax Act covered both sales and purchases in turnover, but the proviso exempted only the proceeds of sale of agricultural or horticultural produce grown by the dealer himself or on land in which he had an interest. The pronouns in the proviso were construed as referring to the dealer-seller of his own produce, not to sellers generally. A producer who is not a dealer falls outside the charging provision, while a producer who is also a dealer gets the exclusion only for his own sale proceeds. The exemption was not extended to purchase turnover of groundnut bought from growers, so the assessment on the purchases was upheld. en-us Thu, 08 Apr 1954 00:00:00 +0530 Fri, 08 Mar 2013 11:21:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127379 Section 2(i) of the General Sales Tax Act covered both sales and purchases in turnover, but the proviso exempted only the proceeds of sale of agricultural or horticultural produce grown by the dealer himself or on land in which he had an interest. The pronouns in the proviso were construed as referring to the dealer-seller of his own produce, not to sellers generally. A producer who is not a dealer falls outside the charging provision, while a producer who is also a dealer gets the exclusion only for his own sale proceeds. The exemption was not extended to purchase turnover of groundnut bought from growers, so the assessment on the purchases was upheld. Case-Laws VAT and Sales Tax Thu, 08 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127379