https://www.taxtmi.com/caselaws?id=38788 Cashew trees are treated as fruit-bearing trees for purposes of the Tamil Nadu Agricultural Income-tax Act, 1955, because the statute defines "tope" as land containing large groups of fruit trees or valuable timber trees. The Court rejected the Tribunal's method of classifying trees by comparing the commercial value of the nut and the fruit, holding that the Act draws no distinction between fruit-bearing and nut-bearing trees. Once a cashew tree admittedly bears fruit, it cannot be excluded from the definition of "tope" merely because the nut is more valuable than the fruit, and land on which such trees grow remains assessable on that basis. en-us Thu, 16 Sep 1976 00:00:00 +0530 Fri, 09 Apr 2010 10:52:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=38788 Cashew trees are treated as fruit-bearing trees for purposes of the Tamil Nadu Agricultural Income-tax Act, 1955, because the statute defines "tope" as land containing large groups of fruit trees or valuable timber trees. The Court rejected the Tribunal's method of classifying trees by comparing the commercial value of the nut and the fruit, holding that the Act draws no distinction between fruit-bearing and nut-bearing trees. Once a cashew tree admittedly bears fruit, it cannot be excluded from the definition of "tope" merely because the nut is more valuable than the fruit, and land on which such trees grow remains assessable on that basis. Case-Laws Income Tax Thu, 16 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=38788