https://www.taxtmi.com/article/detailed?id=111 Sale of unprocessed plantation produce such as green tea leaves, raw rubber or raw coffee yields purely agricultural income when sold in raw state without factory processing; apportionment rules for mixed grow and manufacture operations apply only where the same assessee both grows and manufactures the produce, while purchases of produce for processing give rise to business income taxable under central law. en-us Thu, 10 Jul 2008 00:00:00 +0530 Fri, 13 Mar 2009 10:38:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=111 Sale of unprocessed plantation produce such as green tea leaves, raw rubber or raw coffee yields purely agricultural income when sold in raw state without factory processing; apportionment rules for mixed grow and manufacture operations apply only where the same assessee both grows and manufactures the produce, while purchases of produce for processing give rise to business income taxable under central law. Articles Income Tax Thu, 10 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=111