Imported Yellow Peas Not Tax-Exempt: Exemption Aims to Support Domestic Agriculture, Not Foreign Markets.

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Full Text of the Document

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....Agricultural produce or not - Benefit of exemption - services by way of handling the imported raw whole yellow peas - The spirit of the legislature was intended to boost the agricultural sector of the home country and not that of a foreign land - The primary market in the instant case being located in foreign shores does not conform to the definition as stated above.....