https://www.taxtmi.com/caselaws?id=426041 Cut and sized Silver Oak shade trees grown in a tea estate retained the character of agricultural produce because they were raised through human effort and periodic attention, and mere cutting and sizing for transportation did not amount to processing that altered their taxable character. The exclusion in Explanation 1 to Section 2(r) of the Tamil Nadu General Sales Tax Act, 1959 was inapplicable because no process was undertaken to make the produce fit for consumption. Billing method and the buyer's intended use were held inconclusive, and the trees were therefore not liable to tax under the Act. en-us Fri, 29 Jul 2022 00:00:00 +0530 Wed, 24 May 2023 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426041 Cut and sized Silver Oak shade trees grown in a tea estate retained the character of agricultural produce because they were raised through human effort and periodic attention, and mere cutting and sizing for transportation did not amount to processing that altered their taxable character. The exclusion in Explanation 1 to Section 2(r) of the Tamil Nadu General Sales Tax Act, 1959 was inapplicable because no process was undertaken to make the produce fit for consumption. Billing method and the buyer's intended use were held inconclusive, and the trees were therefore not liable to tax under the Act. Case-Laws VAT and Sales Tax Fri, 29 Jul 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426041