1990 (12) TMI 311

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed in the cultivation of tea and rubber in its own plantations. The assessee is a small unit. It does not engage itself in processing green tea leaves into manufactured tea. It is selling green tea leaves as such. It is also selling the rubber produced in its plantation both locally and inter-State. We are concerned with the assessments made under the Kerala General Sales Tax Act, 1963, for the as .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed July 23, 1990. Aggrieved by the said common order passed against the assessee, it has come up in revisions. 3.. We heard counsel for the revision-petitioner/assessee, Mr. K.C. Balagangadharan. A common plea was put forward in all the revisions to the effect that the green tea leaves grown by the revision-petitioner is not tea within the meaning of explanation (1) to section 2(xxi) and explanat .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... resultant crop of man's labour in the culture of land. It follows that the green leaves, just like those leaves after they are processed, are liable to sales tax under the provisions of the Act............" 4.. The above decision has stood the test of time for nearly 35 years. The said decision has not been dissented from or overruled. We do not find any sufficient reason or justification to take .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X