https://www.taxtmi.com/caselaws?id=15405 Agricultural income-tax cannot be imposed merely because land is classified in revenue records as "tope"; the tax depends on proof that income was derived from land by agriculture or by processes ordinarily used to make produce marketable. The distinction between basic agricultural operations, such as cultivation and sowing, and subsequent operations, such as tending and harvesting, remains central. On the stated facts, there was no evidence of actual cultivation, agricultural operations, or agricultural income, so the classification alone was insufficient. The assessment and revisional orders were therefore unsustainable, though reassessment was left open if agricultural operations and income are later established. en-us Thu, 02 Jul 1998 00:00:00 +0530 Thu, 06 Aug 2009 13:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=15405 Agricultural income-tax cannot be imposed merely because land is classified in revenue records as "tope"; the tax depends on proof that income was derived from land by agriculture or by processes ordinarily used to make produce marketable. The distinction between basic agricultural operations, such as cultivation and sowing, and subsequent operations, such as tending and harvesting, remains central. On the stated facts, there was no evidence of actual cultivation, agricultural operations, or agricultural income, so the classification alone was insufficient. The assessment and revisional orders were therefore unsustainable, though reassessment was left open if agricultural operations and income are later established. Case-Laws Income Tax Thu, 02 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=15405