1988 (10) TMI 68

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....f the consolidated order passed by the CIT(A), dated 1-3-1985, pertaining to assessment for the years 1978-79 and 1982-83. 2. At the hearing, Sri S. Venkatesan, the learned representative for the assessee submitted that the appeal for 1978-79 [ITA No. 656 (Bang.) of 1985] is not pressed. It is, therefore, dismissed. 3. The appeal for 1982-83 raises one ground and that is in regard to a claim....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....m by the Income-tax Officer was confirmed. 4. In this appeal, the learned representative, Sri Venkatesan, conceded that identical point had been considered by the Bangalore Bench of the Tribunal in the case of Sri Ranganatha Enterprises [IT Appeal No 1018 (Bang.) of 1985, dated 23-9-1988], wherein it has been held that tapping of toddy is not production of an article by the tapper. He, however,....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ter of tapping are only to ensure that there is no indiscriminate tapping, so that the health or the life of the tree is not hampered. After all these palms from which toddy is tapped are primarily raised for the purpose of getting fruits and tapping is only a collateral arrangement for extraction of juice which would have otherwise gone into bearing the fruit. The conditions laid down by the rule....