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TMI Blog1961 (11) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... is "agricultural or horticultural produce, grown by a person or grown on any land in which he has interest", within the meaning of the proviso to section 2(i) of the U.P. Sales Tax Act and is, as such, excluded from computation of "turnover", and consequently exempt from payment of sales tax. It seems to me that the expression "agricultural or horticultural produce grown by a person" cannot prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of the field. It may be possible to assent to the logic of this argument but language is not always logical. We have to consider the meaning and appropriateness of the expression used by the Legislature. From the plain meaning of the words and the forms of expression which has been used, it appears to me that even though it might be possible, in the case of wheat or rice, or pulses to be descri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it originally used to be; whereas in the case of other produce it may be so changed by the manufacturing process as to become an altogether different product, e.g., flour in the case of wheat and rab in the case of sugarcane, and may thus cease to be recognizable or describable by its original name. The precise form of words with which we are concerned and this very question came up for conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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