Cut/sized share trees not liable to tax under TNGST Act, 1959

United Nilgiri Tea Estates Company Ltd. Vs Tamil Nadu Sales Tax Appellate Tribunal (Madras High Court) Held that that the cut/ sized shade trees would constitute ‘agricultural produce; and therefore, fall outside the purview of TNGST Act, 1959. Facts- The short question that arises for consideration herein is, whether the sales of cut / sized Silver Oak grown as shade trees in the Tea Estates of the petitioner admittedly in cubic metre and charged per cubic metre would constitute “agricultural produce” in terms of Section 2(r) of the Tamil Nadu General Sales Tax Act, 1959 (TN...