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1956 (4) TMI 41 - MADRAS HIGH COURTExtract: .......l that is done in South Kanara is to gather the arecanut, peel and dry the kernel before it is sold. That cannot result in what is sold ceasing to be horticultural produce within the meaning of section 2(i) of the Act. These petitions are dismissed. Petitions dismissed. Since reported as The State of Madras v. R. Saravana Pillai, at page 541 supra.
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