https://www.taxtmi.com/caselaws?id=168277 Article 366(1) adopts the meaning of agricultural income used in the Central income-tax law, so tea income must be split under the statutory rule treating 40 per cent as business income and 60 per cent as agricultural income. State Legislatures may levy agricultural income-tax only on that agricultural portion and cannot tax the whole income from tea grown and manufactured by the assessee. Earlier tea income decisions were treated as governing this constitutional scheme, while reliance on a sales tax ruling and on deletion of a State statutory explanation was rejected as not expanding the constitutional field of agricultural income. en-us Thu, 05 May 1988 00:00:00 +0530 Fri, 13 Feb 2015 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168277 Article 366(1) adopts the meaning of agricultural income used in the Central income-tax law, so tea income must be split under the statutory rule treating 40 per cent as business income and 60 per cent as agricultural income. State Legislatures may levy agricultural income-tax only on that agricultural portion and cannot tax the whole income from tea grown and manufactured by the assessee. Earlier tea income decisions were treated as governing this constitutional scheme, while reliance on a sales tax ruling and on deletion of a State statutory explanation was rejected as not expanding the constitutional field of agricultural income. Case-Laws Income Tax Thu, 05 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168277