https://www.taxtmi.com/caselaws?id=127747 The proviso to section 2(m) of the Hyderabad General Sales Tax Act applies only where agricultural produce is grown by the dealer himself or on land in which he has an interest as owner, usufructuary mortgagee, tenant, or a similar holder. The Court held that the assessee's contractual right to the usufruct did not amount to an interest in the land itself, and the definition of tenant under the Hyderabad Tenancy and Agricultural Lands Act, 1950 could not be imported into the sales tax statute. Reading "otherwise" ejusdem generis with the specified classes of land interest, the Court held that exclusive possession of the land was required. The assessee therefore was not entitled to exclude the sale proceeds from turnover. en-us Fri, 04 Apr 1958 00:00:00 +0530 Fri, 15 Mar 2013 17:45:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127747 The proviso to section 2(m) of the Hyderabad General Sales Tax Act applies only where agricultural produce is grown by the dealer himself or on land in which he has an interest as owner, usufructuary mortgagee, tenant, or a similar holder. The Court held that the assessee's contractual right to the usufruct did not amount to an interest in the land itself, and the definition of tenant under the Hyderabad Tenancy and Agricultural Lands Act, 1950 could not be imported into the sales tax statute. Reading "otherwise" ejusdem generis with the specified classes of land interest, the Court held that exclusive possession of the land was required. The assessee therefore was not entitled to exclude the sale proceeds from turnover. Case-Laws VAT and Sales Tax Fri, 04 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127747