1961 (11) TMI 47

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....common point and can be conveniently disposed 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....

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....lso nothing more is done to sugarcane sticks 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 us....

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....t least partially in spite of the manufacturing 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 o....