https://www.taxtmi.com/caselaws?id=163657 Green tea leaves sold separately retain a distinct commercial identity and must be classified according to common or trade parlance where the sales tax law provides no definition. They are neither the tea plant nor vegetables within the relevant Schedule I exemption entries, making them taxable goods. Cultivators and farmers selling green tea leaves as raw material to tea manufacturers carry on business and qualify as dealers despite their agricultural status. Purchasers are therefore liable to purchase tax on acquisitions from such suppliers, and the challenge to the levy fails. en-us Wed, 18 Apr 2007 00:00:00 +0530 Mon, 07 Apr 2014 10:53:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163657 Green tea leaves sold separately retain a distinct commercial identity and must be classified according to common or trade parlance where the sales tax law provides no definition. They are neither the tea plant nor vegetables within the relevant Schedule I exemption entries, making them taxable goods. Cultivators and farmers selling green tea leaves as raw material to tea manufacturers carry on business and qualify as dealers despite their agricultural status. Purchasers are therefore liable to purchase tax on acquisitions from such suppliers, and the challenge to the levy fails. Case-Laws VAT and Sales Tax Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163657