https://www.taxtmi.com/caselaws?id=160587 Rubber and latex do not qualify as "agricultural produce" for exemption under the Karnataka Tax on Entry of Goods Act, 1979 because the Act's own definition of "agricultural produce or horticultural produce" expressly excludes rubber. The later statutory definition controls the scope of the exemption, and the court cannot rely on the earlier parent law to enlarge it. The reference to agricultural produce in the Second Schedule must be read subject to the defining section, so the specific exclusion of rubber prevails for purposes of Section 3(6). The Tribunal's contrary interpretation was therefore incorrect. en-us Tue, 30 Jan 2001 00:00:00 +0530 Fri, 20 Dec 2013 15:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160587 Rubber and latex do not qualify as "agricultural produce" for exemption under the Karnataka Tax on Entry of Goods Act, 1979 because the Act's own definition of "agricultural produce or horticultural produce" expressly excludes rubber. The later statutory definition controls the scope of the exemption, and the court cannot rely on the earlier parent law to enlarge it. The reference to agricultural produce in the Second Schedule must be read subject to the defining section, so the specific exclusion of rubber prevails for purposes of Section 3(6). The Tribunal's contrary interpretation was therefore incorrect. Case-Laws VAT and Sales Tax Tue, 30 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160587