https://www.taxtmi.com/caselaws?id=149904 Turnover from coconuts obtained under a lease of tope lands was not excludable under section 2(r) of the Tamil Nadu General Sales Tax Act, 1959, because the exclusion applies only where the agricultural produce is grown within the State by the assessee himself or on land in which he has a real interest. The assessee had only a contractual right to pluck and remove the usufruct on payment of lease amounts, with no material showing personal cultivation, physical exertion, expenditure, or any real interest in the land. On that basis, the arrangement did not satisfy the statutory conditions for exclusion, and the assessment and penalty were upheld. en-us Thu, 04 Mar 1971 00:00:00 +0530 Mon, 06 May 2013 11:29:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149904 Turnover from coconuts obtained under a lease of tope lands was not excludable under section 2(r) of the Tamil Nadu General Sales Tax Act, 1959, because the exclusion applies only where the agricultural produce is grown within the State by the assessee himself or on land in which he has a real interest. The assessee had only a contractual right to pluck and remove the usufruct on payment of lease amounts, with no material showing personal cultivation, physical exertion, expenditure, or any real interest in the land. On that basis, the arrangement did not satisfy the statutory conditions for exclusion, and the assessment and penalty were upheld. Case-Laws VAT and Sales Tax Thu, 04 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149904