https://www.taxtmi.com/caselaws?id=150055 A cess under the Madras Agricultural Produce Markets Act, 1959 was treated as operating concurrently with sales tax under the Madras General Sales Tax Act, 1959, because the Produce Act expressly authorised levy in addition to other tax laws. The explanation to the definition of agricultural produce in section 2(r) was upheld as a clarifying provision, not one that contradicted the main clause. On dealer status, the Court held that the factual inquiry was incomplete and that the key question was whether converting sugar-cane into jaggery was a commercial trading activity or merely a means of realising agricultural value; the matter was remitted for fresh examination. en-us Mon, 30 Mar 1970 00:00:00 +0530 Wed, 08 May 2013 12:16:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150055 A cess under the Madras Agricultural Produce Markets Act, 1959 was treated as operating concurrently with sales tax under the Madras General Sales Tax Act, 1959, because the Produce Act expressly authorised levy in addition to other tax laws. The explanation to the definition of agricultural produce in section 2(r) was upheld as a clarifying provision, not one that contradicted the main clause. On dealer status, the Court held that the factual inquiry was incomplete and that the key question was whether converting sugar-cane into jaggery was a commercial trading activity or merely a means of realising agricultural value; the matter was remitted for fresh examination. Case-Laws VAT and Sales Tax Mon, 30 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150055