1969 (6) TMI 39

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..... 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 placed on the opening words, "Notwithstanding anything contain .....

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..... 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 mechanical, and, without such processing jaggery cannot be produced. It .....

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