JUDGMENT

Jagdish Sahai, J. - These three special appeals are directed against the judgment of Brij Lal Gupta, J. dated 3-11-1961, dismissing writ petition Nos. 55, 56 and 57 of 1961 in which the same question was raised.

2. Admittedly the appellants in the three cases before us grew sugarcane either on their land or on land in which they had an interest and from the sugarcane so produced prepared rab. The rab was sold in the market and the question is whether the amount received by way of the price of the rab could be included in the turnover of the three appellants, who admittedly are dealers within the meaning of the U.P. Sales Tax Act (hereinafter referred to as the Act). Sec. 2(i) of the Act, so far as relevant for our purposes, reads:-

"(i) "turnover" means the aggregate amount for which goods are supplied or distributed by way of sale or bought or sold by a dealer, either directly or through another, on his account or on account of others, whether for cash or deferred payment or other valuable consideration:

Provided that the proceeds of the sale by a person of agricultural or horticultural produce, grown by himself or grown on any land in which he has an interest whether as ow