https://www.taxtmi.com/caselaws?id=150859 Explanation II to section 2(e) of the Andhra Pradesh General Sales Tax Act was treated as a valid deeming provision because its language clearly brought specified growers selling processed agricultural produce within the definition of "dealer". The court held that the label "explanation" was not controlling where the operative words created a legal fiction. It further held that a grower covered by that fiction did not need to separately satisfy the original elements of the main definition of dealer, because the provision was self-contained and had to be given full effect. The challenged assessment was therefore sustained. en-us Tue, 26 Feb 1974 00:00:00 +0530 Thu, 23 May 2013 16:27:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150859 Explanation II to section 2(e) of the Andhra Pradesh General Sales Tax Act was treated as a valid deeming provision because its language clearly brought specified growers selling processed agricultural produce within the definition of "dealer". The court held that the label "explanation" was not controlling where the operative words created a legal fiction. It further held that a grower covered by that fiction did not need to separately satisfy the original elements of the main definition of dealer, because the provision was self-contained and had to be given full effect. The challenged assessment was therefore sustained. Case-Laws VAT and Sales Tax Tue, 26 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150859