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1984 (9) TMI 252 - SC - VAT and Sales TaxWhether the whole includes the parts? Whether legume, whole grain, when notified as a "specified agricultural produce" within the meaning of the expression in section 2(t) of the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 ("Act" for short), would also comprehend its split folds or parts, commercially called dal so as to enable Mandi Samiti (Market Committee for convenience of reference) to levy market fee under section 17 of the Act on the transaction of sale of dal of legumes specified in the Schedule to the Act? Held that:- Appeal allowed by way of remand. If the view taken by the High Court on the question that split grain of legume, that is, dal was not comprehended in the whole grain of legume as set out in the Schedule and therefore, the same was not a specified agricultural (produce) is held not to be correct and accordingly the judgment of the High Court would have to be upset, all the matters may be remitted to the High Court for disposing of other contentions canvassed on behalf of the respondents who were petitioners in the High Court as the High Court declined to examine them, as the writ petitioners were allowed on this one narrow contention which according to the High Court went to the root of the matter.
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