Department should have a panel of experts -SC

The crucial issue is, whether at the time of marketing of sugar, the same could be treated to retain the character of agricultural produce [sugarcane] grown by members of the Society or does it represent an independent commercial commodity which no longer has the character of agricultural produce? In short, the controversy is, whether the operation undertaken by the assessee(s) constitutes `manufacture’?

This Court has repeatedly told the Department that, in all such cases, they should

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