Reference under tax law refused where raw cotton was treated as plantation produce outside the relevant export commodity category.

A reference under section 256(2) of the Income-tax Act was refused because the proposed question did not arise from the Tribunal's order and the position was considered self-evident on the stated facts. The Tribunal had already held that raw cotton is produce of a cotton plantation, so it falls outside the expression "agricultural primary commodities, not being produce of plantations" for section 80HHC(2)(i)(b). The operative effect was that no reference on that issue was directed.

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Issues: Whether a reference under section 256(2) of the Income-tax Act, 1961, should be directed on the question whether raw cotton is an agricultural primary commodity not being produce of plantations for the purpose of section 80HHC(2)(b).

Analysis: The Tribunal had already held that raw cotton is a produce of cotton plantation and therefore falls outside the expression "agricultural primary commodities, not being produce of plantations" in section 80HHC(2)(i)(b). The question sought to be referred did not arise from the Tribunal's order, and in any event the answer was considered self-evident on the facts stated.

Conclusion: The request for a reference was rejected.

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