Court Confirms Cut Silver Oak Trees as "Agricultural Produce," Exempt from Sales Tax or VAT Under Current Laws.

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....Taxability - Sales of cut / sized Silver Oak grown as shade trees in the Tea Estates - It is not the case of the Revenue that the growth of Silver Oak is wild or spontaneous, rather it is the case of the petitioner, which remains uncontroverted, these require human effort/labour and attention and thus, would constitute “agricultural produce”. - it is clear that the cut/ sized shade trees would constitute "agricultural produce" and therefore, fall outside the purview of sales tax / VAT - HC....