As per definition , it includes all produce ( Whether processed or not ) of agriculture , horticulture , animal husbandry , apiculture , pisciculture and forest specified in Schedule . Accordingly sugar is agricultural produce . Similarly Edible oil and Vanaspati is also agricultural produce . ( CA No. 1746 of 2010 dt 24 -1 -2019)
Britannia Industries Ltd v. Bombay Agricultural produce Marketing Committee ( 2020)) 11 SCC 623
Maharashtra Agricultural Produce Marketing ( Regulation ) Act , 1963 ( 20 of 1964)
S. 2(1) (a): Agricultural produce – Sugar – Edible oil and Vanaspati – Agricultural produce .