https://www.taxtmi.com/caselaws?id=16993 Eucalyptus oil extracted from eucalyptus leaves was held not to qualify as agricultural income because processing converted the leaves into a different commodity and therefore altered the original character of the produce. The governing test is whether the process is ordinarily employed by a cultivator to render the produce fit for market without changing its identity; if the processed article loses that identity, the receipt is not agricultural income. On the facts, the assessee failed to show that the leaves had no market, and the leaves themselves were marketable. The income was therefore assessable to tax. en-us Wed, 13 Aug 1997 00:00:00 +0530 Mon, 14 Sep 2009 15:08:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=16993 Eucalyptus oil extracted from eucalyptus leaves was held not to qualify as agricultural income because processing converted the leaves into a different commodity and therefore altered the original character of the produce. The governing test is whether the process is ordinarily employed by a cultivator to render the produce fit for market without changing its identity; if the processed article loses that identity, the receipt is not agricultural income. On the facts, the assessee failed to show that the leaves had no market, and the leaves themselves were marketable. The income was therefore assessable to tax. Case-Laws Income Tax Wed, 13 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=16993