1969 (6) TMI 39

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..... t 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 i .....

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..... e case here. Nor are we able to see any substance in the other point that jaggery is an agricultural produce. Section 2(r) of the Madras General Sales Tax Act, 1959, defines "turnover" so as to exclude proceeds of sale of agricultural or horticultural produce. But, obviously, jaggery by no means can be regarded as an agricultural produce. It is the result of a process, both physical and mechanica .....

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