https://www.taxtmi.com/caselaws?id=190067 Income from the sale of gul made from sugar-cane was held not to qualify as agricultural income because the conversion process was not shown to be necessary to make the produce fit for market. The court applied the test that a process must be ordinarily employed by a cultivator and used to render the produce marketable; although cultivators used similar methods, the decisive point was that sugar-cane itself was already marketable in its raw state. As the produce could be sold without conversion into gul, the resulting income fell outside the agricultural income exemption and was taxable. en-us Mon, 08 Apr 1946 00:00:00 +0530 Thu, 02 Feb 2017 18:27:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190067 Income from the sale of gul made from sugar-cane was held not to qualify as agricultural income because the conversion process was not shown to be necessary to make the produce fit for market. The court applied the test that a process must be ordinarily employed by a cultivator and used to render the produce marketable; although cultivators used similar methods, the decisive point was that sugar-cane itself was already marketable in its raw state. As the produce could be sold without conversion into gul, the resulting income fell outside the agricultural income exemption and was taxable. Case-Laws Income Tax Mon, 08 Apr 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190067