https://www.taxtmi.com/caselaws?id=156052 Standing rubber trees sold for cutting and removal were treated as "timber" under the Kerala General Sales Tax Act, so they fell outside agricultural produce and the sale proceeds formed part of taxable turnover. The Court distinguished the Supreme Court authority relied on by the assessees, holding that no universal test applied and that the goods there were materially different. Deduction under rule 9(g) was also denied because it applies only to a sale of the business as a whole, not to the sale of rubber trees by an agriculturist. en-us Mon, 17 Jul 1989 00:00:00 +0530 Thu, 12 Sep 2013 16:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156052 Standing rubber trees sold for cutting and removal were treated as "timber" under the Kerala General Sales Tax Act, so they fell outside agricultural produce and the sale proceeds formed part of taxable turnover. The Court distinguished the Supreme Court authority relied on by the assessees, holding that no universal test applied and that the goods there were materially different. Deduction under rule 9(g) was also denied because it applies only to a sale of the business as a whole, not to the sale of rubber trees by an agriculturist. Case-Laws VAT and Sales Tax Mon, 17 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156052