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2014 (2) TMI 101 - MADRAS HIGH COURTExemption under Section 2(r) of the TNGST Act - Disposal of Cardamom and coffee as the agricultural produce - Exemption for agricultural produce produced within state or brought from outside - Held that:- merely because the agricultural products was brought from other State and therefore, not entitled for exemption cannot be countenanced. On the other hand, it has to be taken note as to whether it is the own produce of the assessee. In order to establish the same, the assessee at the first instance, while submitting their reply dated 28.03.1998 to the show cause notice issued under Section 34 of the Act submitted that they are agriculturists and the liability to pay tax is only on the purchaser, viz., M/s.Brooke Bond India Limited. Along with the explanation, the assessee filed documents, which have been filed before this Court, viz., the statement of details of raw coffee sold during the year 1994-95; copy of Form No.26 under the Kerala General Sales Tax Rules, 1963; copies of invoices raised by the assessee and copy of the sale invoices of M/s.Brooke Bond India Limited. These documents would show that it is their own produce and the goods,viz., coffee was brought to Tamil Nadu on stock transfer. Further more, the invoices raised from Kerala also states that it is their own estate produce and first agricultural sale despatch from the estate - Decided in favour of assessee.
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