https://www.taxtmi.com/caselaws?id=39971 A company does not carry on business in a rural area merely by regularly purchasing sugarcane there for use as raw material in a sugar factory located elsewhere. For tax under section 121(a) of the U.P. Kshettra Samitis and Zila Parishads Adhiniyam, 1961, the relevant activity must amount to business being carried on within the rural area itself. Mere procurement of inputs, even on a continuous basis, is not enough where no separate profit-making or commercial operation is conducted locally. On the admitted facts, the tax was not leviable. en-us Thu, 26 Aug 1971 00:00:00 +0530 Thu, 07 Aug 2014 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=39971 A company does not carry on business in a rural area merely by regularly purchasing sugarcane there for use as raw material in a sugar factory located elsewhere. For tax under section 121(a) of the U.P. Kshettra Samitis and Zila Parishads Adhiniyam, 1961, the relevant activity must amount to business being carried on within the rural area itself. Mere procurement of inputs, even on a continuous basis, is not enough where no separate profit-making or commercial operation is conducted locally. On the admitted facts, the tax was not leviable. Case-Laws Indian Laws Thu, 26 Aug 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=39971