https://www.taxtmi.com/caselaws?id=68890 A trust was held not liable to agricultural income-tax under the Tamil Nadu Agricultural Income-tax Act where its non-agricultural income was below the taxable limit under the Central Act. Liability under the State Act was treated as dependent on whether the trust's non-agricultural income was exigible to tax under the Central Act for the relevant year. The assessment records showed that the trust was not assessable under the Central Act and that its non-agricultural income for both years remained below the taxable limit, so the State agricultural income could not be brought to tax. The absence of separate State rules also supported the exemption. en-us Fri, 24 Apr 1981 00:00:00 +0530 Sat, 02 Apr 2011 12:21:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68890 A trust was held not liable to agricultural income-tax under the Tamil Nadu Agricultural Income-tax Act where its non-agricultural income was below the taxable limit under the Central Act. Liability under the State Act was treated as dependent on whether the trust's non-agricultural income was exigible to tax under the Central Act for the relevant year. The assessment records showed that the trust was not assessable under the Central Act and that its non-agricultural income for both years remained below the taxable limit, so the State agricultural income could not be brought to tax. The absence of separate State rules also supported the exemption. Case-Laws Income Tax Fri, 24 Apr 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68890