1966 (7) TMI 70

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

.....
Dated:- 13-7-1966
- - -
CST, VAT & Sales Tax
-
MENON M.S. C.J. AND GOVINDAN NAIR P., JJ. These tax revision cases taken by the department pertain to sales tax assessments for the year .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... . When a person sells the produce from his land whether produced therein by agricultural operations or what grows there spontaneously, there is no element of any business involved. We dismiss these ta .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X