https://www.taxtmi.com/caselaws?id=128078 An agriculturist who sells only agricultural produce grown on land cultivated personally by him remains within the statutory exception to the definition of "dealer" under section 2(6) of the Bombay Sales Tax Act, 1953. The conversion of sugar-cane into gur for transportation and to prevent deterioration did not take the sale outside the exception, because the statute did not require sale only in the exact form in which the crop was harvested. Sale of gur prepared from the assessee's own sugar-cane was therefore treated as a sale of his agricultural produce, and he was held not to be a dealer. en-us Thu, 23 Jul 1959 00:00:00 +0530 Thu, 28 Mar 2013 14:42:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128078 An agriculturist who sells only agricultural produce grown on land cultivated personally by him remains within the statutory exception to the definition of "dealer" under section 2(6) of the Bombay Sales Tax Act, 1953. The conversion of sugar-cane into gur for transportation and to prevent deterioration did not take the sale outside the exception, because the statute did not require sale only in the exact form in which the crop was harvested. Sale of gur prepared from the assessee's own sugar-cane was therefore treated as a sale of his agricultural produce, and he was held not to be a dealer. Case-Laws VAT and Sales Tax Thu, 23 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128078