Sugarcane, as a matter of fact, was sold in the market in raw state, even before the Sugarcane Control Order came into force.
The Tribunal was of the view that sugarcane companyld number be treated as agricultural produce ordinarily sold in the market during the relevant previous years.
The quantity of sugarcane purchased from the number registered ryots was negligible companypared to the quantity of sugarcane purchased from the registered ryots except during the periods relevant for assessment years 1962 63, 1963 64 and 1966 67.
Since the profits made by the assessee from the sale of sugar arises out of agricultural activities as well as the manufacturing activities, the income earned by the assessee has to be divided into two parts.
The sugarcane purchased by the assessee was much more than the sugarcane produced by it for the assessment years 1962 63, 1966 67 and 1967 68.
2611/88, C.A. No.
W I T H A. No.
2399/89, 175 77/85 3674/89 J U D G M E N T Sen, J. The assessment years in this group of appeals C.A. No.
6636/83, 6637/83, 6638/83M 6639/83, 6640/83, 175 77/85 are 1962 63 to 1967 68.
6636/83, 6637/83, 6638/83M 6639/83, 6640/83, SLP No.
The assessee purchased sugarcane from the registered ryots according to the provisions of the Sugarcane Control Order and also from number registered ryots.
