Levy of tax on income derived from sale of saplings - Charging Section 3 of the Bengal Agricultural...

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. .....

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