Bhagwati, J. Observed: "What we are concerned with here is not the wise construction to be put on the term 'industry ' as such but whether the raw materials of an industry which form an integral part of the process are within the topic of 'industry ' for which forms the subject matter of Item 52 of List I as ancillary or subsidiary matters which can fairly and reasonably be said to be comprehended in that topic and whether the Central Legislature while legislating upon sugar industry could, acting within the sphere of Entry 52 of List I, as well legislate upon sugarcane." The learned Judge stripped the argument naked and presented it for examination: "It was suggested that Item 52 of List I comprised not only legislation in regard to sugar industry but also in regard 784 to sugarcane which was an essential ingredient of the industrial process of the manufacture or production of sugar and was, therefore, ancillary to it and was covered within the topic.