https://www.taxtmi.com/caselaws?id=189584 Section 2(a) of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 was construed broadly as an inclusive definition extending beyond scheduled items to processed agricultural products, including gur, rab, shakkar, khandsari and jaggery. Applying that wide statutory meaning, the Court held that inferior forms of gur and rab do not cease to be agricultural produce merely because they are derived from molasses, are of lower quality, or are not fit for human consumption. Gur-lauta or raskat and rab-galawat and rab-salawat therefore fall within agricultural produce and are liable to market fee under the Act. en-us Thu, 11 Feb 1993 00:00:00 +0530 Fri, 13 Jun 2025 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189584 Section 2(a) of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 was construed broadly as an inclusive definition extending beyond scheduled items to processed agricultural products, including gur, rab, shakkar, khandsari and jaggery. Applying that wide statutory meaning, the Court held that inferior forms of gur and rab do not cease to be agricultural produce merely because they are derived from molasses, are of lower quality, or are not fit for human consumption. Gur-lauta or raskat and rab-galawat and rab-salawat therefore fall within agricultural produce and are liable to market fee under the Act. Case-Laws Indian Laws Thu, 11 Feb 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189584