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2006 (7) TMI 316 - SUPREME COURTWhether rubber is an agricultural produce? Held that:- Appeal dismissed. If the Legislature intended to create exception for rubber also it could have done it but it chose not to do it. Simply because the Legislature has included tea, coffee and cotton in the Second Schedule exempting it from payment of entry tax does not mean that all other agricultural produce items which have been excluded from the definition of the agricultural produce would stand included in the Second Schedule to the Act exempting them from payment of entry tax. This would be doing violation to the Act as well as acting contrary to the intent of the Legislature. The meaning assigned to the agricultural produce in the present Act is different from what was assigned to it in the Karnataka Forest Act, 1963. The same is not relevant.
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