https://www.taxtmi.com/caselaws?id=365601 The authority concluded that the processed tea stored by the company does not qualify as agricultural produce under the defined criteria, thus ruling that the exemption under serial no. 54 of Notification No. 12/2017-Central Tax (Rate) does not apply to the company's activities. en-us Wed, 23 May 2018 00:00:00 +0530 Mon, 03 Mar 2025 11:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365601 The authority concluded that the processed tea stored by the company does not qualify as agricultural produce under the defined criteria, thus ruling that the exemption under serial no. 54 of Notification No. 12/2017-Central Tax (Rate) does not apply to the company's activities. Case-Laws GST Wed, 23 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365601