Case: M/S Park Leather Industry (P) Ltd, &amp;Anr Vs. The State Of Uttar Pradesh

2. The petitioners in all the Writ Petitions were doing the business of preparing tanned and finished leather. The question involved in all the four petitions was whether `tanned leather can be subjected to Uttar Pradesh Mandi Fee payable under the provisions of U.P. Krishi Utapadan Mandi Adhiniyam, 1964 (hereinafter for the sake of convenience called the said Act).For an understanding of this question it is necessary to see Section 2(a) of the said Act which reads as followsproduce means such items of produce of agriculture, horticulture, viticulture, apiculture, sericulture, pisciculture, animal husbandry or forest as are specified in the Schedule, and includes admixture of two or more of such items, and also includes any such item in processed form, and further includes Gur, Rab, Shakkar, Khandsari and jaggery.Schedule G of the said Act deals with "Animal Husbandry". Serial No. 11 thereunder includes `hides and skins.

Reasoning: 19. We have considered the arguments of both the parties. In our view it is clear that the interpretation has to be on the basis of the expression `Agricultural produce as set out in Section 2(a) of the said Act. In so determining decisions based on different statutes such as Sales Tax Laws can be of no assistance. All the cases relied upon by Mr. Sudhir Chandra are cases under the taxing statutes where the interpretation has been given on the basis of the terms as defined in those statutes.A perusal of Section 2(a) of the said makes it clear that an agricultural produce would be a product which is specified in the Schedule or one which is admixture of two or more items and would also include any such item in a processed form. In our view it makes no difference, for the purposes of the said Act, that the concerned item is a different commodity from the one which is included in the Schedule. It is possible that by virtue of an admixture of two or more items or by virtue of processing a different commodity or item may come into existence. Even though a different commodity may come into existence, it would still be an `Agricultural produce. This is best illustrated by Sugarcane which is in Schedule A, Item VIII at Serial No. 14. From Sugarcane, `rab and `gur are manufactured. They are already different commodities or items. Yet they are all included. The specific inclusion of items like "gur", rab, shakkar, Khandsari and jaggery" is to make it clear that merely because it becomes a different item or commodity it is not excluded.We see no reason to go into the difference between `manufacturing and `processing. In the strict sense of the terms there may be a difference. However, we are not required to go into these differences as, in our view, it is very clear, from what has been set out by the Appellants themselves in their affidavit that for hides and skins to be converted into leather or tanned leather all that is required is a process. It is a process of cleaning, curing and adding preservatives. That it is a process has been held by this Court in the case of State of Tamil Nadu v. Mahi Traders and others, etc. (supra). We are also of the view that the finished product i.e. `tanned leather even though it may have changed in physical appearance or chemical combination and even though it may commercially be a different item still remains a `hides and skins.For this reason we are of the opinion that there is no illegality or infirmity in the judgment of the High Court.Even otherwise our above view is supported by the Hindi version in the definition. As has been set out in the case of Krishi Utpadan Mandi Samiti (supra), it is well known in U.P. all legislations are in Hindi. Of course an English version simultaneously published. Undoubtedly, if there is conflict between the two then the English version would prevail. However, if there is no conflict then one can always have assistance of the Hindi version in order to find out whether the word used in English includes a particular item or not. In the Hindi version the word used in `Chamra. There can be no dispute that the term `Chamra would include `leather in all its forms.