https://www.taxtmi.com/caselaws?id=145225 Agricultural produce retains exemption from sales tax where only the minimum processing necessary to make it marketable or fit for consumption is applied and its substantial identity remains intact. The Madras HC held that dehusking, drying and cleaning of arecanuts grown by the seller did not amount to such processing as would take them outside the exemption for agricultural or horticultural produce under the Madras General Sales Tax Act, 1959. Dehusking merely preserved the essential character of the produce and did not convert it into a different commercial product, so the sale proceeds of the arecanuts remained exempt from tax. en-us Tue, 09 Aug 1966 00:00:00 +0530 Tue, 23 Apr 2013 14:34:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=145225 Agricultural produce retains exemption from sales tax where only the minimum processing necessary to make it marketable or fit for consumption is applied and its substantial identity remains intact. The Madras HC held that dehusking, drying and cleaning of arecanuts grown by the seller did not amount to such processing as would take them outside the exemption for agricultural or horticultural produce under the Madras General Sales Tax Act, 1959. Dehusking merely preserved the essential character of the produce and did not convert it into a different commercial product, so the sale proceeds of the arecanuts remained exempt from tax. Case-Laws VAT and Sales Tax Tue, 09 Aug 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=145225