https://www.taxtmi.com/caselaws?id=128361 Rab or jaggery is not covered by the proviso to section 2(i) of the U.P. Sales Tax Act as "agricultural or horticultural produce" grown by a person or on land in which he has an interest. The Court applied the plain meaning of the statutory language and distinguished produce that retains its original identity after processing from a commodity that becomes a different article. While items such as wheat, rice or pulses may remain agricultural produce despite limited processing, rab was treated as a transformed commodity. It therefore falls outside the exemption from turnover and is not exempt from sales tax on that basis. en-us Fri, 03 Nov 1961 00:00:00 +0530 Wed, 03 Apr 2013 14:47:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128361 Rab or jaggery is not covered by the proviso to section 2(i) of the U.P. Sales Tax Act as "agricultural or horticultural produce" grown by a person or on land in which he has an interest. The Court applied the plain meaning of the statutory language and distinguished produce that retains its original identity after processing from a commodity that becomes a different article. While items such as wheat, rice or pulses may remain agricultural produce despite limited processing, rab was treated as a transformed commodity. It therefore falls outside the exemption from turnover and is not exempt from sales tax on that basis. Case-Laws VAT and Sales Tax Fri, 03 Nov 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128361