https://www.taxtmi.com/caselaws?id=144112 Sales of jaggery through a society at prices above the controlled price, even when concealed in regular and secret accounts, were treated as taxable turnover because the underlying activity remained business and the society answered the description of a dealer under the sales tax law. The Court also held that jaggery did not fall within the exclusion for agricultural produce, so the turnover was not exempt on that ground. Once the society was treated as the seller carrying on business, the admitted facts established breach of the licence conditions under the sales tax regime. en-us Fri, 19 Feb 1965 00:00:00 +0530 Fri, 19 Apr 2013 17:07:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144112 Sales of jaggery through a society at prices above the controlled price, even when concealed in regular and secret accounts, were treated as taxable turnover because the underlying activity remained business and the society answered the description of a dealer under the sales tax law. The Court also held that jaggery did not fall within the exclusion for agricultural produce, so the turnover was not exempt on that ground. Once the society was treated as the seller carrying on business, the admitted facts established breach of the licence conditions under the sales tax regime. Case-Laws VAT and Sales Tax Fri, 19 Feb 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144112