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TMI Blog1958 (4) TMI 101X X X X Extracts X X X X X X X X Extracts X X X X ..... tion and may be disposed of together. The question for determination is whether the assessee is entitled to the benefit of the proviso to section 2(m) of the Hyderabad General Sales Tax Act, which reads: "Provided that the proceeds of the sale by a person of agricultural or horticultural produce grown by himself or grown on any land in which he has interest whether as owner, usufructuary mortgagee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rne by you only. 4.. Though both of us have the same right on the crop I should receive a consideration for the services rendered by us to the extent of Rs. 270 per candy of 500 lbs. subject to the tobacco being dry and of good colour. If the tobacco is damaged being wet, we agree to abide by the rate fixed by you. 5.. As the price paid by you is the consideration for services rendered by us, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ands Act, 1950, Mr. Venkateswarlu has contended that the petitioners have an interest in the land which would enable them to seek the benefits of the proviso. The definition of "tenant" given in the said Act cannot be imported into the Hyderabad General Sales Tax Act. Therefore, this contention cannot be accepted. Counsel for the petitioners then relied on the expression "otherwise" contained in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which are in pari materia with the provisions of section 2(m) of the Hyderabad General Sales Tax Act, and I am in respectful agreement with the view taken by them. The view taken by the Sales Tax Appellate Tribunal is correct and there are no valid grounds justifying the interference of this Court under Article 226. These writ petitions must therefore fail and are dismissed with costs. Advocate's ..... X X X X Extracts X X X X X X X X Extracts X X X X
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