https://www.taxtmi.com/caselaws?id=277200 Land can be treated as a garden for the sale of produce under rule 8 of Schedule B only where it forms a distinct and reasonably permanent unit of horticultural cultivation. A single mixed farm worked as one unit could not be split notionally into scattered garden areas for separate assessment, because there was no real geographical or operational separation. Arable land cultivated by ordinary agricultural methods also did not qualify merely because it produced crops or fruit commonly sold from farms; the character and intensity of cultivation, not the nature of the produce alone, was decisive. The assessment treating part of the holding as a garden was therefore unsustainable. en-us Tue, 27 May 1941 00:00:00 +0530 Wed, 28 Nov 2018 17:26:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277200 Land can be treated as a garden for the sale of produce under rule 8 of Schedule B only where it forms a distinct and reasonably permanent unit of horticultural cultivation. A single mixed farm worked as one unit could not be split notionally into scattered garden areas for separate assessment, because there was no real geographical or operational separation. Arable land cultivated by ordinary agricultural methods also did not qualify merely because it produced crops or fruit commonly sold from farms; the character and intensity of cultivation, not the nature of the produce alone, was decisive. The assessment treating part of the holding as a garden was therefore unsustainable. Case-Laws Income Tax Tue, 27 May 1941 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277200