1969 (6) TMI 39

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.... amendment of the Madras Agricultural Produce Markets Act, 1959, the sale of jaggery attracts tax under section 18(1), and, for this reason, the tax under the Madras General Sales Tax Act cannot be levied, and (2) jaggery is some kind of an agricultural produce exempt from tax under the provisions of the Madras General Sales Tax Act. In our view, neither of the contentions is correct. Reliance is....