https://www.taxtmi.com/caselaws?id=152499 An agreement for cutting and removing standing rubber trees was treated as a sale of goods where the terms contemplated severance before removal; the consideration realised after severance was therefore the price of goods, not immovable property. On that basis, the person selling the trees produced by him fell within the statutory definition of dealer under the Kerala General Sales Tax Act, and the amount formed part of taxable turnover. The agricultural or horticultural produce exclusion did not apply on the facts, so the disputed receipt remained liable to sales tax. en-us Thu, 21 Dec 1978 00:00:00 +0530 Fri, 05 Jul 2013 16:12:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152499 An agreement for cutting and removing standing rubber trees was treated as a sale of goods where the terms contemplated severance before removal; the consideration realised after severance was therefore the price of goods, not immovable property. On that basis, the person selling the trees produced by him fell within the statutory definition of dealer under the Kerala General Sales Tax Act, and the amount formed part of taxable turnover. The agricultural or horticultural produce exclusion did not apply on the facts, so the disputed receipt remained liable to sales tax. Case-Laws VAT and Sales Tax Thu, 21 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152499