1964 (3) TMI 81

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..... s whether cocoanut is a horticultural produce or not, for purposes of rule 5(2)(f) of the Hyderabad General Sales Tax Rules. It is argued by Shri Rama Rao that cocoanuts in this case do not fall within the definition of horticultural produce for the reason that they are grown extensively and, secondly, that cocoanut cultivation also require tilling and watering as in the case of agricultural opera .....

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..... rticulture means the art of gardening. Admittedly, cocoanuts are raised in gardens. Gardening requires some amount of tilling. Needless to say that every plant, whether agricultural or horticultural, needs water. This does not make any difference for the consideration of the question whether a particular cultivation comes within the category of horticulture or agriculture. In our opinion, cocoanut .....

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