https://www.taxtmi.com/caselaws?id=277385 Profits from tea operations were treated as a composite receipt because cultivation and plucking were agricultural, while withering, rolling, drying, fermentation, sorting and packing were manufacturing stages. The agricultural element fell within the exemption, but the non-agricultural element remained taxable. Where income is derived partly from agriculture and partly from business or manufacture, the assessment can stand only to the extent of the taxable portion; a taxing statute cannot be extended beyond its clear words by practice or equitable construction. The assessment therefore had to be restricted to the portion not qualifying as agricultural income. en-us Mon, 31 May 1920 00:00:00 +0530 Mon, 03 Dec 2018 12:00:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277385 Profits from tea operations were treated as a composite receipt because cultivation and plucking were agricultural, while withering, rolling, drying, fermentation, sorting and packing were manufacturing stages. The agricultural element fell within the exemption, but the non-agricultural element remained taxable. Where income is derived partly from agriculture and partly from business or manufacture, the assessment can stand only to the extent of the taxable portion; a taxing statute cannot be extended beyond its clear words by practice or equitable construction. The assessment therefore had to be restricted to the portion not qualifying as agricultural income. Case-Laws Indian Laws Mon, 31 May 1920 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=277385