https://www.taxtmi.com/caselaws?id=150480 The proviso to section 2(r) of the Madras General Sales Tax Act, 1959, grants exemption only where the produce is grown by the assessee and the assessee has a substantial interest in the land. A mere annual lease giving only the right to collect the usufruct from coconut trees does not satisfy that requirement. Because the exemption is a tax relief, its conditions must be strictly met. On the stated facts, the lessee was not treated as having grown the coconuts himself and was not entitled to the exemption. en-us Thu, 26 Oct 1972 00:00:00 +0530 Fri, 17 May 2013 14:11:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150480 The proviso to section 2(r) of the Madras General Sales Tax Act, 1959, grants exemption only where the produce is grown by the assessee and the assessee has a substantial interest in the land. A mere annual lease giving only the right to collect the usufruct from coconut trees does not satisfy that requirement. Because the exemption is a tax relief, its conditions must be strictly met. On the stated facts, the lessee was not treated as having grown the coconuts himself and was not entitled to the exemption. Case-Laws VAT and Sales Tax Thu, 26 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150480