1956 (4) TMI 54

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....e two assessment years 1948-49 and 1949-50 in respect of the turnover of the sale of jaggery by him. The plaintiff respondent is a landlord in Udamalpet. He has been leasing his nanja lands to various tenants on rents for raising sugar-cane crop, the rent being payable in jaggery. The tenants used to supply such jaggery to wholesale merchants at prices fixed according to sample and the merchants u....

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....e assessee himself grew sugar-cane in his fields and converted the sugarcane into jaggery and in the present case the assessee was leasing the lands to tenants who raised sugar-cane and paid rent in the shape of jaggery and supplied it to merchants who credited the value of jaggery to the account of the plaintiff would not make any difference, since the question is whether the plaintiff is a perso....