TaxTMI 
TaxTMI 
1996 (3) TMI 474
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....They are registered as dealers under the provisions of Karnataka Tax on Entry of Goods into Local Areas for Consumption, Use or Sale Therein Act, 1979 (in short, "the Act"). They import tendu leaves also known as beedi leaves, into their respective local areas for the said manufacturing purpose. In these writ petitions they are aggrieved by various notices issued against them for assessing/reasses....
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....d that: "In considering the connotation of the term 'agriculture' we have so far thought of cultivation of land in the wider sense as comprising within its scope the basic as well as the subsequent operations described above, regardless of the nature of the products raised on the land. These products may be grain or vegetables or fruits which are necessary for the sustenance of human beings inclu....
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....al trees, casuarina plantations, tendu leaves, horranuts, etc." (Emphasis* supplied). 3.. After so holding, the apex Court has further clarified that products of land like timber, tendu leaves, etc., do not necessarily fall in the category of agricultural produce. It has been held that, whether the particular produce will fall in the category of agricultural produce or not will depend upon the ac....
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....le evidence to show that tendu leaves brought into local area by them for consumption in their manufacturing process had been acquired by their vendors by undertaking agricultural operations as clarified by the Supreme Court in paras 101 and 102 of the Report in the case *Here italicised. of Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy [1957] 32 ITR 466 (SC); AIR 1957 SC 768. 5.. Fur....