Income from Sapling Sales Exempt from Taxation Under Bengal Agricultural Income Tax Act, 1944.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of tax on income derived from sale of saplings - Charging Section 3 of the Bengal Agricultural Income Tax Act, 1944 - The High Court held that Saplings are not considered "tea" based on common parlance and dictionary meanings. - The Tea Act, 1953's definition of "tea" is not applicable to the Act of 1944. - Income from saplings is not subject to tax under Section 3.....