https://www.taxtmi.com/caselaws?id=127686 Jaggery extracted from sugar-cane was held not to be agricultural or horticultural produce, so it did not qualify for exemption from turnover. The assessee's systematic cultivation of sugar-cane, conversion into jaggery, maintenance of account books, and supply of jaggery in transactions showed carrying on business for profit or income, making the assessee a dealer for sales tax purposes. The fact that the lands were leased and rent was received in jaggery did not alter the character of the dealings. The assessment was therefore sustained. en-us Thu, 26 Apr 1956 00:00:00 +0530 Thu, 14 Mar 2013 12:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127686 Jaggery extracted from sugar-cane was held not to be agricultural or horticultural produce, so it did not qualify for exemption from turnover. The assessee's systematic cultivation of sugar-cane, conversion into jaggery, maintenance of account books, and supply of jaggery in transactions showed carrying on business for profit or income, making the assessee a dealer for sales tax purposes. The fact that the lands were leased and rent was received in jaggery did not alter the character of the dealings. The assessment was therefore sustained. Case-Laws VAT and Sales Tax Thu, 26 Apr 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127686