https://www.taxtmi.com/forum/issue?id=109338 Whether milk qualifies as agricultural produce under the statutory definitions is contested: Section 65B treats agriculture to include rearing of animals and defines agricultural produce as items on which only customary processing that does not alter essential characteristics has been done. The discussion contrasts views holding milk to be a dairy product outside the negative list with views relying on the statutory test that processing must produce a new product or alter essential character to exclude an item, and examines analogous controversies over paddy, rice, bran and husk and administrative circulars extending or limiting exemptions. en-us Mon, 26 Oct 2015 16:38:07 +0530 Thu, 23 Jan 2025 15:56:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109338 Whether milk qualifies as agricultural produce under the statutory definitions is contested: Section 65B treats agriculture to include rearing of animals and defines agricultural produce as items on which only customary processing that does not alter essential characteristics has been done. The discussion contrasts views holding milk to be a dairy product outside the negative list with views relying on the statutory test that processing must produce a new product or alter essential character to exclude an item, and examines analogous controversies over paddy, rice, bran and husk and administrative circulars extending or limiting exemptions. Discussion-Forum Service Tax Mon, 26 Oct 2015 16:38:07 +0530 https://www.taxtmi.com/forum/issue?id=109338