2020 (8) TMI 632

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....rocess of collection of rubber latex through rubber tapping is an agricultural activity. Plastic cups are used to collect latex from rubber trees. The plastic cups are placed below the spouts using cup hangers. The applicant is engaged in the manufacture and - supply of plastic cups, which is used by rubber farmers for agricultural operations including tapping, collection etc. In the pre-GST scena....

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....re and tied on the tree with the help of plastic thread. The applicant is a supplier of latex collection cup, which is made up of plastic. Therefore, it is pointed out that spout, cup holder and latex collection cup are agricultural implements used for rubber tapping and the main implements used in the rubber plantations for harvesting the rubber latex. The matter was examined in detail. This au....