Agricultural Produce - Indian Laws - General

As per section 2 of U.P. Krishi Utpadan Mandi Adhiniyam of 1964; Agricultural Produce means- such items of produce of agriculture, horticulture, viticulture, apiculture, sericulture, pisciculture, animal husbandry or forest as are specified in the Schedule, and includes admixture of two or more of such items, and also includes any such item in processed form, and further includes gur, rab, shakkar, khandsari and jiggery; BANSHIDHAR DEVENDRA KUMAR- [ 1982 (8) TMI 203 - ALLAHABAD HIGH COURT ] held that gur budda is nothing but gur raskat and is a variety of gur though a little inferior in quality. Therefore, gur budda is a taxable commodity under the Act. KRISHI UTPADAN MANDI SAMITI VERSUS SHANKAR INDUSTRIES- [ 1993 (2) TMI 332 - SUPREME COURT ] held that:- gur lauta or raskat and rab-galawat and rab salawat fall within the definition of agricultural produce as contained in Section 2(a) of the Act and are exigible to market fee under the Act