The assessee purchased sugarcane from the registered ryots according to the provisions of the Sugarcane Control Order and also from number registered ryots.
1962 63, 1966 67 and 1967 68.
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 asst.
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.
1962 63, 1963 64 and 1966 67.
SUHAS C. SEN, J. The assessment years in this group of appeals C.A. No.
6636/83, 6637/83, 6638/83, 6639/83, 6640/83 175 77/85 are 1962 63 to 1967 68.
The sugarcane purchased by the assessee was much more than the sugarcane produced by it for the asst.
