sekarreporter1: https://twitter.com/sekarreporter1/status/1605402676027863040?t=Ogqq391-DRMcPcipWwWvPw&s=08 [12/21, 08:50] sekarreporter1: *GLIMPSE OF A LATEST VERDICT* The *Hon’ble Justices R. Mahadevan and Mohammed Shaffiq* allowed Writ Petition Nos. 46465 to 46470 of 2006 filed by United Nilgiri Tea Estates Co. Ltd. And thereby held that the cut/sized oak would constitute “agricultural produce”, thus not liable to tax under the provisions of Tamil Nadu General Sales Tax Act, 1959 and further observed as follows:

[12/21, 08:50] sekarreporter1: https://twitter.com/sekarreporter1/status/1605402676027863040?t=Ogqq391-DRMcPcipWwWvPw&s=08
[12/21, 08:50] sekarreporter1: *GLIMPSE OF A LATEST VERDICT*

The *Hon’ble Justices R. Mahadevan and Mohammed Shaffiq* allowed Writ Petition Nos. 46465 to 46470 of 2006 filed by United Nilgiri Tea Estates Co. Ltd. And thereby held that the cut/sized oak would constitute “agricultural produce”, thus not liable to tax under the provisions of Tamil Nadu General Sales Tax Act, 1959 and further observed as follows:

The shade trees that have been cut/sized and sold are silver oak. These trees have their origin in Australia. They are used as shade trees in tea states and these trees, namely silver oak trees need to be attended to periodically and they have to be planted and grown at particular intervals/distances to serve its purpose as shade trees for growth of tea plants. These require human efforts/labour and attention and thus would constitute “agricultural produce” and not firewood and thus outside the purview of turnover in terms of Explanation 1 to Section 2(r) of the TNGST Act, 1959.