https://www.taxtmi.com/caselaws?id=189777 Processed agricultural commodities lose exemption under the Karnataka Tax on Entry of Goods Act when they have been subjected to physical, chemical or other processing to make them fit for consumption. The statutory definition of "agricultural or horticultural produce" excludes more than mere cleaning, grading, sorting or drying, and the exemption entry cannot be expanded by implication. Applying that test, malted barley, maize flakes and hops pellets are treated as processed goods made fit for consumption in beer manufacture, not as agricultural produce. They therefore fall outside Schedule II entry 2 and are liable to entry tax under Schedule I. en-us Mon, 14 Sep 2015 00:00:00 +0530 Thu, 19 Jan 2017 20:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189777 Processed agricultural commodities lose exemption under the Karnataka Tax on Entry of Goods Act when they have been subjected to physical, chemical or other processing to make them fit for consumption. The statutory definition of "agricultural or horticultural produce" excludes more than mere cleaning, grading, sorting or drying, and the exemption entry cannot be expanded by implication. Applying that test, malted barley, maize flakes and hops pellets are treated as processed goods made fit for consumption in beer manufacture, not as agricultural produce. They therefore fall outside Schedule II entry 2 and are liable to entry tax under Schedule I. Case-Laws VAT and Sales Tax Mon, 14 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189777