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1954 (1) TMI 16 - HC - VAT and Sales TaxExtract: ....... entitled to exclude from the turnover the sale proceeds of arecanuts, because the assessees had no interest in the land on which the arecanuts were grown. These petitions fail and are dismissed with costs in T.R.C. Nos. 188, 190, 193, 200, 202, 221, 247, 256, 259, 265-Rs. 250 in each. No order as to costs in the other T.R. Cs. Petitions dismissed.
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