https://www.taxtmi.com/caselaws?id=127927 Cocoanut fibre obtained from husks of coconuts grown on the owner's land remained horticultural produce where only ordinary processes were used to preserve the husks, prevent deterioration, and make the commodity marketable. The Court treated the effect of processing on the character of produce as a factual question, but held that minimal processing needed to render agricultural or horticultural produce fit for sale does not convert it into a manufactured article. On that basis, de-husking and conversion of green husks into fibre did not alter the essential character of the produce, and the fibre continued to qualify for exemption under the proviso to section 2(i) of the Madras General Sales Tax Act. en-us Mon, 22 Feb 1960 00:00:00 +0530 Sat, 23 Mar 2013 13:35:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127927 Cocoanut fibre obtained from husks of coconuts grown on the owner's land remained horticultural produce where only ordinary processes were used to preserve the husks, prevent deterioration, and make the commodity marketable. The Court treated the effect of processing on the character of produce as a factual question, but held that minimal processing needed to render agricultural or horticultural produce fit for sale does not convert it into a manufactured article. On that basis, de-husking and conversion of green husks into fibre did not alter the essential character of the produce, and the fibre continued to qualify for exemption under the proviso to section 2(i) of the Madras General Sales Tax Act. Case-Laws VAT and Sales Tax Mon, 22 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127927