https://www.taxtmi.com/caselaws?id=155808 Rubber trees were held to fall within the statutory exclusion for "timber" under the Kerala General Sales Tax Act, so they did not qualify as agricultural produce. The term "timber" was construed in its broad accepted sense, informed by legal dictionaries and commercial usage, rather than being confined to wood suitable only for buildings or repairs. Because rubber trees were capable of use for construction and similar purposes, their sale proceeds were treated as taxable and the assessee was denied the agricultural produce exemption. en-us Mon, 09 Jan 1989 00:00:00 +0530 Sat, 07 Sep 2013 18:25:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155808 Rubber trees were held to fall within the statutory exclusion for "timber" under the Kerala General Sales Tax Act, so they did not qualify as agricultural produce. The term "timber" was construed in its broad accepted sense, informed by legal dictionaries and commercial usage, rather than being confined to wood suitable only for buildings or repairs. Because rubber trees were capable of use for construction and similar purposes, their sale proceeds were treated as taxable and the assessee was denied the agricultural produce exemption. Case-Laws VAT and Sales Tax Mon, 09 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155808