https://www.taxtmi.com/caselaws?id=174073 The producer exemption under the agricultural marketing law applies only to the actual grower or producer of the agricultural produce sold by him, and not to a purchaser who merely processes another's produce into a scheduled end product. Because the respondents bought khairwood from others and manufactured katha, they could not claim producer status and were not exempt from licence and market fee requirements. They were also treated as dealers within the notified market area, as they carried on processing and sale activities covered by the Act. The appeal succeeded, the High Court's order was set aside, and the respondents remained liable to obtain a licence and pay market fee. en-us Wed, 04 Sep 1996 00:00:00 +0530 Tue, 29 Sep 2015 15:28:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174073 The producer exemption under the agricultural marketing law applies only to the actual grower or producer of the agricultural produce sold by him, and not to a purchaser who merely processes another's produce into a scheduled end product. Because the respondents bought khairwood from others and manufactured katha, they could not claim producer status and were not exempt from licence and market fee requirements. They were also treated as dealers within the notified market area, as they carried on processing and sale activities covered by the Act. The appeal succeeded, the High Court's order was set aside, and the respondents remained liable to obtain a licence and pay market fee. Case-Laws Indian Laws Wed, 04 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174073