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1969 (6) TMI 39 - MADRAS HIGH COURTExtract: .......jaggery by no means can be regarded as an agricultural produce. It is the result of a process, both physical and mechanical, and, without such processing jaggery cannot be produced. It is not a case of mere cleaning, grading, sorting or drying as mentioned in explanation (1) to clause (r) of section 2. The petition is dismissed. Petition dismissed.
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