https://www.taxtmi.com/caselaws?id=150214 Tea grown by a cultivator remained agricultural produce despite drying, heating, grading, roasting and packing, because the processing was directed only to making the leaves marketable and did not convert them into a commercially different commodity. Applying the principle that ordinary processing by a cultivator does not destroy the essential character of agricultural produce, the HC held that the sale proceeds continued to fall within the sales tax exemption under the U.P. Sales Tax Act. The court treated the additional grading, roasting and packing as marketability-enhancing steps, not manufacturing, and answered the issue in favour of the assessee. en-us Wed, 17 May 1972 00:00:00 +0530 Fri, 10 May 2013 12:54:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150214 Tea grown by a cultivator remained agricultural produce despite drying, heating, grading, roasting and packing, because the processing was directed only to making the leaves marketable and did not convert them into a commercially different commodity. Applying the principle that ordinary processing by a cultivator does not destroy the essential character of agricultural produce, the HC held that the sale proceeds continued to fall within the sales tax exemption under the U.P. Sales Tax Act. The court treated the additional grading, roasting and packing as marketability-enhancing steps, not manufacturing, and answered the issue in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 17 May 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150214