TaxTMI 
TaxTMI 
2000 (4) TMI 771
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....ent of the Court was delivered by V.N. KHARE, J.-The appellant herein is a company registered under the Indian Companies Act, 1913 and has its head office and factory outside the State of Bihar. The company manufactures fruit drinks and markets it under the brand name of "Frooti" and "Appy" in the State of Bihar through its agents. The Bihar Legislature has enacted an Act known as "Bihar Agricultural Produce Markets Act, 1960" (hereinafter referred to as "the Act"). The object of the Act is to provide better regulation of buying and selling of agricultural produce and the arrangement of market for agricultural produce in the State of Bihar. Under section 27 of the Act, the Market Committee set up under the Act has power to levy....
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....he appellant is in appeal before us. 3.. The short question that arises for consideration in this case is, whether the products which are ready to serve beverages under the brand name "Frooti" and "Appy" fall under the description of mango and apple, specified in the Schedule. The contention of the learned counsel for the appellant is that, both the fruit drinks are not covered by the Schedule, whereas the contention of the respondents' counsel is that the products being the mango and apple juices are covered under the item "mango" and "apple", as specified in the Schedule. 4.. The appellant has described the manufacturing process of beverages "Frooti" and "Appy" as under: "Frooti and Appy are fruit drinks and manufacturing process....
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.... size which requires high technical expertise. The paper which is used for the packaging, consists of seven layers of materials which include aluminium foil, laminated polythene, etc., for taking care of asepticity ensuring high safety and required life for the produce. The 200 ml pack is then packed in the packaging machine and which passes through the conveyor system on way to the tray packing machine, where it is accumulated in trays. The said tray containing the fruit drink pack is then shrink wrapped by means of the shrink wrapper machine. After everything is completed, the fruit drink packs are kept under incubation for a period of seven days for detection of growth of any micro-organism through a microbiological analysis. Simultan....
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....m No. 18. "Mango pickles" is a product of mango, which is a fruit, and specified in Schedule but "mango pickles" have been specified separately. This shows basic ingredients may be the same but the end-product which is known differently is treated as a separate item. It is true that "Frooti" and "Appy" are manufactured out of mango pulp and apple concentrate, but after the mango pulps and apple concentrate are processed and beverages are manufactured, the products become entirely different items and the fruits mango and apple lose their identity. In common parlance, these beverages are no longer known as mango and apple as fruits. In other words, after processing mango pulp and apple concentrate, although the basic character of the mango pu....
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....fied in the Schedule, the definition further 'includes admixture of two or more such items' and thereafter it further 'includes taking any such item in processed form' and again for the third time the words used are 'and further includes gur, rab, shakkar, khandsari and jaggery'. It is a well-settled rule of interpretation that where the Legislature uses the words 'means' and 'includes' such definition is to be given a wider meaning and is not exhaustive or restricted to the items contained or included in such definition. Thus the meaning of 'agricultural produce' in the above definition is not restricted to any products of agriculture as specified in the Schedule but also includes such items which come into being in processed form and furt....