https://www.taxtmi.com/caselaws?id=164084 Old and unyielding rubber trees sold from a plantation were not treated as agricultural produce for turnover exemption under the Kerala General Sales Tax Act, because the plantation's agricultural produce was latex and the statutory explanation excluded rubber and timber. A contract for cutting and removing standing rubber trees was nevertheless treated as a sale of goods, as attached items agreed to be severed can fall within the sale concept for sales tax purposes. The trees were also regarded as timber within the statutory exclusion. On that basis, the sale of the standing trees was taxable and exemption was unavailable. en-us Thu, 29 Jan 2009 00:00:00 +0530 Wed, 19 Nov 2014 13:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164084 Old and unyielding rubber trees sold from a plantation were not treated as agricultural produce for turnover exemption under the Kerala General Sales Tax Act, because the plantation's agricultural produce was latex and the statutory explanation excluded rubber and timber. A contract for cutting and removing standing rubber trees was nevertheless treated as a sale of goods, as attached items agreed to be severed can fall within the sale concept for sales tax purposes. The trees were also regarded as timber within the statutory exclusion. On that basis, the sale of the standing trees was taxable and exemption was unavailable. Case-Laws VAT and Sales Tax Thu, 29 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164084