https://www.taxtmi.com/caselaws?id=159751 Processing that merely preserves agricultural produce for marketing, without creating a new commodity, does not change its essential character for sales tax purposes. The Karnataka High Court held that raw rubber sheets obtained from latex by adding acid and smoke remained agricultural produce, because the statutory definitions and the relevant entry treating raw rubber in liquid or sheet form supported that conclusion. Mere cleaning, grading, sorting, drying, or similar processing was insufficient to remove the exemption. Accordingly, the rubber sheets were outside taxable turnover under the Karnataka Sales Tax Act, and the assessment orders were set aside. en-us Thu, 05 Feb 1998 00:00:00 +0530 Sat, 30 Nov 2013 16:25:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159751 Processing that merely preserves agricultural produce for marketing, without creating a new commodity, does not change its essential character for sales tax purposes. The Karnataka High Court held that raw rubber sheets obtained from latex by adding acid and smoke remained agricultural produce, because the statutory definitions and the relevant entry treating raw rubber in liquid or sheet form supported that conclusion. Mere cleaning, grading, sorting, drying, or similar processing was insufficient to remove the exemption. Accordingly, the rubber sheets were outside taxable turnover under the Karnataka Sales Tax Act, and the assessment orders were set aside. Case-Laws VAT and Sales Tax Thu, 05 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159751