1956 (4) TMI 41

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....ct, against the decision of the Appellate Tribunal, which held that the arecanut sold by the assessees, all of whom belonged to the South Kanara district, was a horticultural produce within the meaning of section 2(i) of the Act. In our judgment in T.R.C. No. 22 of 1955 which has just been delivered, we pointed out the difference in the process adopted by the horticulturists of South Kanara dist....