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<h1>Allahabad HC: Jaggery not 'agricultural produce' under U.P. Sales Tax Act. Precedents from Madras HC cited.</h1> <h3>Sardar Jogendra Singh Versus Sales Tax Officer, Section II, Muzaffarnagar and Another</h3> Sardar Jogendra Singh Versus Sales Tax Officer, Section II, Muzaffarnagar and Another - [1962] 13 STC 250 (All) The judgment by the Allahabad High Court stated that rab or jaggery is not considered 'agricultural produce' under the U.P. Sales Tax Act. The court referred to previous Madras High Court cases to support this decision. The writ petitions were dismissed with no costs awarded.