1954 (1) TMI 24

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..... for the assessment year 1949-50. It was common ground that the assessee grew sugarcane in his fields, converted the juice into jaggery and sold the jaggery for Rs. 20,536-14-0 during the course of the year; and it was on that turnover on the sales of jaggery effected during the course of the year that he was assessed. The Appellate Tri- bunal rejected the contentions of the assessee (1) that he wa .....

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..... dealer in the course of the assess- ment year. The Appellate Tribunal was right in taking into account the organisation behind the sales including the manufacture and it was right in holding that the assessee satisfied the requirements of the defini- tion of "dealer" in Section 2(b) of the Act. The next point is whether the jaggery that the assessee sold was agricultural produce within the mean .....

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