https://www.taxtmi.com/caselaws?id=5257 The constitutional definition of agricultural income for tea incorporates the Central income-tax computation rules, so tea income must first be computed under those rules and only 60% is treated as agricultural income. State Legislatures could not, by amending their agricultural income-tax laws, expand the tax base to the entire income from tea grown and manufactured by the assessee. The State amendments in West Bengal and Kerala were therefore ineffective to enlarge State taxing power beyond the agricultural component of tea income, and State agricultural income-tax remained confined to the portion recognised under the Central scheme. en-us Thu, 05 May 1988 00:00:00 +0530 Mon, 13 Jun 2011 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=5257 The constitutional definition of agricultural income for tea incorporates the Central income-tax computation rules, so tea income must first be computed under those rules and only 60% is treated as agricultural income. State Legislatures could not, by amending their agricultural income-tax laws, expand the tax base to the entire income from tea grown and manufactured by the assessee. The State amendments in West Bengal and Kerala were therefore ineffective to enlarge State taxing power beyond the agricultural component of tea income, and State agricultural income-tax remained confined to the portion recognised under the Central scheme. Case-Laws Income Tax Thu, 05 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=5257