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TMI Blog1974 (7) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... lled the "Act", preferred by the dealer relates to the assessment year 1963-64. The dealer is the Kampli Co-operative Sugar Factory Limited, Kampli, which carries on the business of manufacturing sugar from sugarcane purchased from growers. The dealer also sells sugarcane setts to the growers from whom it purchases sugarcane. Under section 5(3)(b) read with item 11-A of the Third Schedule to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r rule 6(4)(f)(i) of the Sales Tax Rules. The turnover of sales relating to sugarcane setts sold by the dealer to the growers amounted to Rs. 7,691.02. The dealer contended that sugarcane setts come within the meaning of the word "sugarcane" and are therefore liable to tax at the purchase point under section 5(3)(b) read with item 11-A of the Third Schedule to the Act. The assessing authority ov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... portation charges to the growers is not exempt from tax? (2) Whether the turnover relating to sugarcane setts is liable to tax under section 5(1) of the Act?" The first question is concluded by the decision of this court in Pandavapura Sahakara Sakkare Kharkhane (P.) Ltd. v. State of Mysore[1973] 32 S.T.C. 104. , wherein, on practically identical facts, this court has held that the substance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 541.05 was liable to be included in the turnover and taxed under section 5(3)(b) of the Act. In regard to the second question, the Madras High Court in Sakthi Sugars Limited v. Deputy Commercial Tax Officer, Bhavani[1969] 23 S.T.C. 232., has described (at page 236) what is meant by sugar-cane setts. Briefly stated, sugarcane setts are sugarcane seeds. The word "sugarcane" has not been defined in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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