Taxation of coffee sales: producer-seller receipts treated as business income with prescribed deemed taxable portions. The amendment treats receipts from the sale of coffee by the producer-seller as business income and prescribes that a specified portion of income from coffee grown and cured by the seller, and a larger specified portion of income from coffee grown, cured, roasted and ground by the seller (with or without mixing chicory or other flavouring ingredients), shall be deemed to be income liable to tax; 'curing' is defined by reference to the Coffee Act, 1942, and a related cross-reference in the rule is revised.