https://www.taxtmi.com/caselaws?id=144190 Coconut falls within the ordinary meaning of horticultural produce under rule 5(2)(f) of the Hyderabad General Sales Tax Rules. Its character is not altered by the extent of cultivation, and the fact that some tilling or watering may be involved does not exclude it from horticulture, since gardening may require such care and all plants need water. Because coconut is raised in gardens, it is treated as horticultural produce, and tax was correctly levied at the sale point. en-us Tue, 10 Mar 1964 00:00:00 +0530 Mon, 22 Apr 2013 14:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=144190 Coconut falls within the ordinary meaning of horticultural produce under rule 5(2)(f) of the Hyderabad General Sales Tax Rules. Its character is not altered by the extent of cultivation, and the fact that some tilling or watering may be involved does not exclude it from horticulture, since gardening may require such care and all plants need water. Because coconut is raised in gardens, it is treated as horticultural produce, and tax was correctly levied at the sale point. Case-Laws VAT and Sales Tax Tue, 10 Mar 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=144190