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1979 (9) TMI 168 - SC - VAT and Sales Tax
Whether, on the facts and circumstances of this case, the article ceased to be an agricultural produce?
Whether the tea produced by the assessee would be exigible to sales tax?
Held that:- Appeal dismissed. The tea-leaf was made fit for human consumption by subjecting it to those processes. At no stage, did it change its essential substance. It remained a tea- leaf throughout. In its basic nature, it continued to be agricultural produce.