https://www.taxtmi.com/caselaws?id=6784 Land primarily used for growing areca was treated as land used for growing a commercial crop under section 66 of the Mysore Agricultural Income-tax Act, 1957, even though it also carried subsidiary pepper and cardamom crops. The dominant user of the land, not exclusive user, controlled classification, so the extent requirement for composition under section 67 was satisfied. Deletion of the explanation to the definition of plantation crop in section 2(1)(q) did not alter that construction or disqualify areca lands with subsidiary plantation crops. The amendment was read as widening tax coverage for subsidiary crop income, not as excluding such holdings from composition. en-us Fri, 09 Sep 1966 00:00:00 +0530 Mon, 02 Feb 2009 10:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=6784 Land primarily used for growing areca was treated as land used for growing a commercial crop under section 66 of the Mysore Agricultural Income-tax Act, 1957, even though it also carried subsidiary pepper and cardamom crops. The dominant user of the land, not exclusive user, controlled classification, so the extent requirement for composition under section 67 was satisfied. Deletion of the explanation to the definition of plantation crop in section 2(1)(q) did not alter that construction or disqualify areca lands with subsidiary plantation crops. The amendment was read as widening tax coverage for subsidiary crop income, not as excluding such holdings from composition. Case-Laws Income Tax Fri, 09 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=6784