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1993 (2) TMI 332

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..... ab-salawat are liable to the levy of market fee under the U.P. Krishi Utpadan Mandi Adhiniyam of 1964 (hereinafter referred to as 'the Act'). A Division Bench of the Allahabad High Court referred the question for being considered by a Full Bench. The Full Bench of the High Court by decision dated 2.4.1990 held that gur-lauta and raskat and rab-galawat and salawat were not an agricultural produce within the meaning of the Act. Subsequently other Benches followed the aforesaid decision of the Full Bench. All the above appeals by grant of Special Leave are directed against the Judgment of the Full Bench dated 2.4.1990 as well as the subsequent decisions following the Full Bench case. Section 2(a) of the Act defines 'agricultu .....

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..... e consumption. The rab which is not allowed to be hardened is also sold in semi solid form but those persons who desire to make further profits put the rab into centrifugal machines and by the process of infusion of sulphur they obtain khandsari in the dry powder/crystalised form and the waste of rab which is obtained in the liquid form is known as molasses. The residue which is known as molasses is further utilised by many people by boiling in the open pans and the same is again re-processed by cleaning and dehydrating and later by sulphitation is taken in powder form. This first process out of molasses of rab in the semi solid form is also sold in the market because this inferior quality contains less content of sucrose and is called r .....

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..... an agricultural produce. We have considered the arguments advanced on behalf. of the parties and have perused the record. A perusal of the definition of agricultural produce under Section 2(a) of the Act shows that apart from items of produce of agriculture, horticulture, viticulture, apiculture, sericulture, pisciculture, animal husbandry or forest as are specified in the Schedule the definition further 'includes admixture of two or more such items and thereafter it further 'includes taking any such item in processed form and again for the third time the words used are 'and further includes gur, rab, shakkar, khandsari and jaggery'. It is a well settled rule of interpretation that where the legislature uses the words 'm .....

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..... in the same process and rab-salawat and galawat are inferior forms of rab. It has been contended on behalf of the respondents that gur- lauta or raskat is not fit for human consumption and the same is utilised for animal consumption as such cannot fall within the definition of gur. Even if for arguments sake it may be admitted that the aforementioned inferior quality of gur is not fit for human consumption and is utilised for animal consumption, we do not see any reason to hold that on account of such use or consumption the item cannot be held as an agricultural produce within the meaning of its definition in Section 2(a) of the Act. Thus in our view an kinds of rab and gur made from sugarcane or from molasses shall fall within the definiti .....

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..... of quality, weight and price . In Kishan Lal and Ors. v. Slate of Rajasthan Ors., [1990] 2 S.C.R. 142 it was held as under: The definition of the word 'agricultural produce in the Act includes all produce whether agricultural, horticultural, animal husbandry or otherwise as specified in the Schedule. The legislative power to add or include and define a word even artificially, apart, the definition which is not exhaustive but inclusive, neither excludes any item produced in mill or factories nor it confines its width to produce from soil. Nor switch over from indigenous method of producing anything to scientific or mechanical method changes its character. To say, therefore, that sugar being produced in mill or factories could n .....

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