1972 (5) TMI 9

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....e single judge appealed against in the first of these appeals is reported as C. P. A. Yoosuf v. Income-tax Officer, Kottayam, and the said decision has been followed in another writ petition, the judgment in which is questioned in the second of the appeals. In both the cases, the assessees are purchasers of rubber trees for slaughter tapping; and the single judge, construing the documents of purch....

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....tances. The Government Pleader has also brought to our notice the decision of a Division Bench of this court in Commissioner of Agricultural Income-tax v. George Varghese & Co. (I.T.R. No. 13 of 1970), wherein also the assessee was a purchaser of rubber trees who derived income from slaughter-tapping. In paragraph 9 of the said Division Bench ruling, the learned judges have pointed out the differe....

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.... now apeal the first case (C. P. A. Yoosuj's case ) cannot cover a case like E. J. John's case. The Government Pleader has gone further and has contended that these general observations should not be allowed to govern even in a case where there is indication, though not in the document of sale itself, that the purchase was not merely of the trees, but the parties intended to convey some interest i....