https://www.taxtmi.com/caselaws?id=127493 Wild forest bamboo of spontaneous growth was not agricultural or horticultural produce grown on land in which the assessee had an interest, because the exemption was confined to produce resulting from human effort and the contract granted only a limited right to enter and cut bamboos, not an interest in land. The bamboo sale proceeds therefore remained in turnover. Under a multiple-point sales tax scheme, payment of tax at an earlier stage did not bar levy on a later resale, so the assessee was liable on its own sale as seller. The petition failed. en-us Sat, 03 Mar 1956 00:00:00 +0530 Mon, 11 Mar 2013 13:11:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127493 Wild forest bamboo of spontaneous growth was not agricultural or horticultural produce grown on land in which the assessee had an interest, because the exemption was confined to produce resulting from human effort and the contract granted only a limited right to enter and cut bamboos, not an interest in land. The bamboo sale proceeds therefore remained in turnover. Under a multiple-point sales tax scheme, payment of tax at an earlier stage did not bar levy on a later resale, so the assessee was liable on its own sale as seller. The petition failed. Case-Laws VAT and Sales Tax Sat, 03 Mar 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127493