https://www.taxtmi.com/caselaws?id=36314 Feeding mulberry leaves to silkworms is not a process ordinarily employed by a cultivator to render mulberry leaves marketable within section 2(1)(b)(ii) of the Income-tax Act, 1961. The statutory test requires the process to be customary, directed to making the agricultural produce marketable, and to leave the original produce identifiable in substance after processing. Here, the leaves were consumed by the silkworms and ceased to exist as mulberry leaves, while the cocoons did not retain any identifiable character as that produce. Income from selling the cocoons therefore does not qualify as agricultural income under the provision. en-us Fri, 14 Nov 1980 00:00:00 +0530 Sat, 20 Mar 2010 15:20:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=36314 Feeding mulberry leaves to silkworms is not a process ordinarily employed by a cultivator to render mulberry leaves marketable within section 2(1)(b)(ii) of the Income-tax Act, 1961. The statutory test requires the process to be customary, directed to making the agricultural produce marketable, and to leave the original produce identifiable in substance after processing. Here, the leaves were consumed by the silkworms and ceased to exist as mulberry leaves, while the cocoons did not retain any identifiable character as that produce. Income from selling the cocoons therefore does not qualify as agricultural income under the provision. Case-Laws Income Tax Fri, 14 Nov 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=36314