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1966 (7) TMI 70

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.... (Judgement / Order / Decisions)<br>Dated:- 13-7-1966<br>- - -<br>CST, VAT & Sales Tax<br>MENON M.S. C.J. AND GOVINDAN NAIR P., JJ. &nbsp; These tax revision cases taken by the department pertai....

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....the business of buying or selling goods. When a person sells the produce from his land whether produced therein by agricultural operations or what grows there spontaneously, there is no element of any....