TaxTMI 
TaxTMI 
1961 (11) TMI 47
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....posed of by common judgment. The point raised is that rab or jaggery is "agricultural or horticultural produce, grown by a person or grown on any land in which he has interest", within the meaning of the proviso to section 2(i) of the U.P. Sales Tax Act and is, as such, excluded from computation of "turnover", and consequently exempt from payment of sales tax. It seems to me that the expression "....
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.... than to convert them into a marketable shape after they have come out of the field. It may be possible to assent to the logic of this argument but language is not always logical. We have to consider the meaning and appropriateness of the expression used by the Legislature. From the plain meaning of the words and the forms of expression which has been used, it appears to me that even though it mig....
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....ing process, so as to be still recognizable and still describable as it originally used to be; whereas in the case of other produce it may be so changed by the manufacturing process as to become an altogether different product, e.g., flour in the case of wheat and rab in the case of sugarcane, and may thus cease to be recognizable or describable by its original name. The precise form of words wit....