https://www.taxtmi.com/caselaws?id=144178 Casuarina trees cut into shorter pieces solely for transport purposes retained their original agricultural character and remained sold in the form in which they were produced. The statutory exemption under the proviso to section 2(1) of the Madras General Sales Tax Act continued to apply because the produce had not been subjected to any physical or chemical process to prepare it for consumption, apart from permitted cleaning, grading or sorting. The amendment made by the Madras General Sales Tax (Andhra Amendment) Act, 1956, did not alter this essential test. The turnover from the sale of such cut casuarina was therefore excludible from tax. en-us Wed, 24 Jun 1964 00:00:00 +0530 Sat, 20 Apr 2013 17:23:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144178 Casuarina trees cut into shorter pieces solely for transport purposes retained their original agricultural character and remained sold in the form in which they were produced. The statutory exemption under the proviso to section 2(1) of the Madras General Sales Tax Act continued to apply because the produce had not been subjected to any physical or chemical process to prepare it for consumption, apart from permitted cleaning, grading or sorting. The amendment made by the Madras General Sales Tax (Andhra Amendment) Act, 1956, did not alter this essential test. The turnover from the sale of such cut casuarina was therefore excludible from tax. Case-Laws VAT and Sales Tax Wed, 24 Jun 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144178