1964 (6) TMI 52

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..... s Tax Appellate Tribunal is canvassed in this revision case. The petitioner who grows casuarina appears to have cut the trees into short pieces for purposes of transporting them to places where they could be sold. He claimed exemption in respect of the sale of this casuarina on the basis of the proviso to section 2(1) of the Madras General Sales Tax Act (the statute that governs the present case) .....

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..... himself or grown on any land in which he has an interest, whether as owner, usufructuary mortgagee, tenant or otherwise, the amount of the consideration relating to such sale shall be excluded from his turnover (when such produce is sold in the form in which it was produced, without subjecting it to any physical or chemical or other process to prepare it for consumption, save mere cleaning and gra .....

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..... ee or four pieces for the purpose of carrying it to places wherever it is marketable. The circumstance that the process of cutting the tree into two or three or even four pieces, does not amount to cleaning, grading or sorting and does not take away the agricultural produce from the ambit of the proviso. The test is whether the form or the character of the produce is altered by the physical or che .....

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