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    <title>Owner Sells Land Initially Agricultural but Now Reclassified for Non-Agricultural Use; No Farming Activities Conducted.</title>
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    <description>Though the property was once an agricultural land, its acquisition was for non-agricultural purposes, the assessee did not carry on any agricultural activity in the land and at the relevant date, viz. the date of sale, the land had ceased to be an agricultural land - HC</description>
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      <description>Though the property was once an agricultural land, its acquisition was for non-agricultural purposes, the assessee did not carry on any agricultural activity in the land and at the relevant date, viz. the date of sale, the land had ceased to be an agricultural land - HC</description>
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