https://www.taxtmi.com/caselaws?id=150606 Explanation II to section 2(1)(e) of the Andhra Pradesh General Sales Tax Act was construed as a valid deeming provision. A grower who processes and sells agricultural or horticultural produce in a different form is treated as a dealer for all purposes of the Act, and the fiction must be given full effect to its logical consequences. On that basis, no separate enquiry is required into whether the person carries on business in the ordinary sense under section 2(1)(bbb). The inclusive definition of business and the turnover proviso were read consistently with the explanation, and the challenge based on repugnancy to the main definition was rejected. en-us Wed, 15 Nov 1972 00:00:00 +0530 Mon, 20 May 2013 13:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150606 Explanation II to section 2(1)(e) of the Andhra Pradesh General Sales Tax Act was construed as a valid deeming provision. A grower who processes and sells agricultural or horticultural produce in a different form is treated as a dealer for all purposes of the Act, and the fiction must be given full effect to its logical consequences. On that basis, no separate enquiry is required into whether the person carries on business in the ordinary sense under section 2(1)(bbb). The inclusive definition of business and the turnover proviso were read consistently with the explanation, and the challenge based on repugnancy to the main definition was rejected. Case-Laws VAT and Sales Tax Wed, 15 Nov 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150606