Cut or sized Shade Trees is Agricultural Produce, not Taxable under TNGST: Madras HC [Read Order]

agricultural - taxable - TNGST - Madras HC

The Division Bench of Madras High Court held that cut or sized shade trees is agricultural produce, not taxable under Tamil Nadu Goods and Services Act (TNGST), 1959. The question before the Court was whether the sales of cut or sized Silver Oak grown as shade trees in the Tea Estates of the petitioner admittedly…

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