https://www.taxtmi.com/caselaws?id=127510 Arecanut sold after peeling and drying of the kernel did not lose its character as horticultural produce under section 2(i) of the Madras General Sales Tax Act. The court treated the assessee's activity as limited to gathering, peeling and drying, which was materially less than the processing considered in the related Coimbatore matter and did not alter the essential nature of the commodity. The arecanut therefore continued to fall within the statutory description of horticultural produce. en-us Mon, 16 Apr 1956 00:00:00 +0530 Mon, 11 Mar 2013 15:49:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127510 Arecanut sold after peeling and drying of the kernel did not lose its character as horticultural produce under section 2(i) of the Madras General Sales Tax Act. The court treated the assessee's activity as limited to gathering, peeling and drying, which was materially less than the processing considered in the related Coimbatore matter and did not alter the essential nature of the commodity. The arecanut therefore continued to fall within the statutory description of horticultural produce. Case-Laws VAT and Sales Tax Mon, 16 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127510