https://www.taxtmi.com/caselaws?id=154376 Mere tapping of toddy from palm trees does not amount to agriculture or produce agricultural income for purposes of the agriculturist exemption under sales tax law, because agricultural income must arise from land used for agricultural operations and the exemption applies only to an agriculturist selling his own cultivated produce. Vending toddy in taverns was treated as a sale of goods, not a mere service transaction, since toddy was goods for sales tax purposes and the service character was not established. On those principles, the levy on toddy turnover was upheld. en-us Wed, 09 Jan 1985 00:00:00 +0530 Mon, 19 Aug 2013 13:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154376 Mere tapping of toddy from palm trees does not amount to agriculture or produce agricultural income for purposes of the agriculturist exemption under sales tax law, because agricultural income must arise from land used for agricultural operations and the exemption applies only to an agriculturist selling his own cultivated produce. Vending toddy in taverns was treated as a sale of goods, not a mere service transaction, since toddy was goods for sales tax purposes and the service character was not established. On those principles, the levy on toddy turnover was upheld. Case-Laws VAT and Sales Tax Wed, 09 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154376