https://www.taxtmi.com/caselaws?id=158215 Tendu leaves imported as raw material were held to qualify as agricultural produce only if the dealer proves they were raised by cultivation or other primary agricultural operations on the land; spontaneous or wild growth is not enough. For entry tax exemption, the statute places the burden on the dealer to show that the goods brought into the local area are not taxable, and an administrative circular cannot override that requirement. The writ petitions therefore ended without a final determination on exemption, with liberty to the petitioners to produce admissible evidence before the assessing authority. en-us Tue, 19 Mar 1996 00:00:00 +0530 Fri, 18 Oct 2013 12:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158215 Tendu leaves imported as raw material were held to qualify as agricultural produce only if the dealer proves they were raised by cultivation or other primary agricultural operations on the land; spontaneous or wild growth is not enough. For entry tax exemption, the statute places the burden on the dealer to show that the goods brought into the local area are not taxable, and an administrative circular cannot override that requirement. The writ petitions therefore ended without a final determination on exemption, with liberty to the petitioners to produce admissible evidence before the assessing authority. Case-Laws VAT and Sales Tax Tue, 19 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158215