https://www.taxtmi.com/caselaws?id=156413 For sales tax purposes, standing trees sold on the footing that they would be severed under the contract may be treated as goods, because the taxable transfer occurs only after severance and not as an interest in immovable property. The exemption entry for "flowers and plants" was construed in its popular and commercial sense, so it did not extend to large standing trees. Shade trees planted to support tea cultivation were treated as ancillary or incidental to the tea business, making the seller a dealer in respect of that transaction. en-us Fri, 23 Nov 1990 00:00:00 +0530 Thu, 19 Sep 2013 14:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156413 For sales tax purposes, standing trees sold on the footing that they would be severed under the contract may be treated as goods, because the taxable transfer occurs only after severance and not as an interest in immovable property. The exemption entry for "flowers and plants" was construed in its popular and commercial sense, so it did not extend to large standing trees. Shade trees planted to support tea cultivation were treated as ancillary or incidental to the tea business, making the seller a dealer in respect of that transaction. Case-Laws VAT and Sales Tax Fri, 23 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156413