https://www.taxtmi.com/caselaws?id=163657 Green tea leaves sold as a separate commercial commodity are construed in common or trade parlance where no statutory definition exists, and they are not treated as the tea plant or as vegetables such as sabji, tarkari or sak. On that basis, the article states they fall outside serial No. 40 and serial No. 86 of Schedule I and are taxable goods. It also states that cultivators and farmers selling green tea leaves commercially are dealers under the Act, so purchase tax is payable on purchases from them under section 13(1)(a). The text concludes that the challenge to purchase tax on green tea leaves 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 as a separate commercial commodity are construed in common or trade parlance where no statutory definition exists, and they are not treated as the tea plant or as vegetables such as sabji, tarkari or sak. On that basis, the article states they fall outside serial No. 40 and serial No. 86 of Schedule I and are taxable goods. It also states that cultivators and farmers selling green tea leaves commercially are dealers under the Act, so purchase tax is payable on purchases from them under section 13(1)(a). The text concludes that the challenge to purchase tax on green tea leaves fails. Case-Laws VAT and Sales Tax Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163657