56. The words “cultivator, grower or producer” occurring at the end of this sub-rule qualify the words occurring in all the preceding four sub-clauses, and not merely sub-clause (iv)—CIT v. Pehlaj Rai Daryanmal  190 ITR 242 (All.). Exclusion to operate even if product has undergone any change - Press Note dated 2-5-1969. Payments to middlemen are not covered - Letter F.No. 1/22/69-TPL (Pt.), dated 18-4-1969. Exception will not be available on purchase of hides and skins from a person who is not proved to be the producer of the goods—Ideal Tannery v. CIT  117 ITR 34 (All.). Purchase of Dhania (an agricultural produce) is eligible for the exception—Kanti Lal Purshottam & Co. v. CIT  155 ITR 519 (Raj.). Exception will not apply to payments made to “arhatiyas”—Circular No. 34, dated 5-3-1970. See also Press release, dated 2-5-1969. For details, see Taxmann’s Master Guide to Income-tax Rules.