https://www.taxtmi.com/caselaws?id=165707 Income from the sale of latex converted into sole crepe retained its character as agricultural income because the process was found to be only that ordinarily employed to make the produce fit for market. The Court accepted the Tribunal's factual finding that the conversion was not a distinct manufacturing operation and did not go beyond what was necessary for marketing. On that basis, the income was held to fall within agricultural income under the Act and the issue was answered in favour of the assessee. en-us Tue, 18 Aug 1964 00:00:00 +0530 Thu, 07 Aug 2014 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165707 Income from the sale of latex converted into sole crepe retained its character as agricultural income because the process was found to be only that ordinarily employed to make the produce fit for market. The Court accepted the Tribunal's factual finding that the conversion was not a distinct manufacturing operation and did not go beyond what was necessary for marketing. On that basis, the income was held to fall within agricultural income under the Act and the issue was answered in favour of the assessee. Case-Laws Income Tax Tue, 18 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165707