https://www.taxtmi.com/caselaws?id=39039 Land used for growing sugarcane remained within the agricultural income-tax net because conversion permission for non-agricultural use did not, by itself, alter the land's tax character. The Karnataka High Court applied the charging provision in the Karnataka Agricultural Income-tax Act and the constitutional and statutory concept of agricultural income, which require agricultural use and a relevant liability to land revenue or local rate. As the land continued to be used for cultivation and no material showed that it had become revenue-free in fact and in law, the exclusion argument failed and the revision petitions were liable to fail. en-us Mon, 05 Jan 1976 00:00:00 +0530 Mon, 12 Apr 2010 11:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39039 Land used for growing sugarcane remained within the agricultural income-tax net because conversion permission for non-agricultural use did not, by itself, alter the land's tax character. The Karnataka High Court applied the charging provision in the Karnataka Agricultural Income-tax Act and the constitutional and statutory concept of agricultural income, which require agricultural use and a relevant liability to land revenue or local rate. As the land continued to be used for cultivation and no material showed that it had become revenue-free in fact and in law, the exclusion argument failed and the revision petitions were liable to fail. Case-Laws Income Tax Mon, 05 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39039