https://www.taxtmi.com/caselaws?id=164728 Exemption from turnover under the agricultural produce clause applied only where the dealer proved that the goods sold were agricultural or horticultural produce grown by him, or on land in which he had the requisite interest; on the facts, that burden was not discharged, so the sale of coffee seeds remained taxable. Penalty for suppressed turnover required a finding of wilful concealment or deliberate suppression; because no such finding was recorded, the penalty could not be sustained and its deletion was upheld. en-us Thu, 27 Nov 2008 00:00:00 +0530 Sat, 22 Nov 2014 13:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164728 Exemption from turnover under the agricultural produce clause applied only where the dealer proved that the goods sold were agricultural or horticultural produce grown by him, or on land in which he had the requisite interest; on the facts, that burden was not discharged, so the sale of coffee seeds remained taxable. Penalty for suppressed turnover required a finding of wilful concealment or deliberate suppression; because no such finding was recorded, the penalty could not be sustained and its deletion was upheld. Case-Laws VAT and Sales Tax Thu, 27 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164728