Commission Agent for Flower Auctions Eligible for Tax Exemption as Cut Flowers Classified as Agricultural Produce.

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....Classification of services - auctioning of flowers - providing services for sale or purchase of agricultural produce - Since the applicant is a “commission agent” within the meaning of the term, he also falls under the definition of agent - The “cut flowers” are covered under the definition of “agricultural produce” - Benefit of exemption available.....