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2008 (5) TMI 4 - SUPREME COURTTax on Income from sale of green tea leaves without processing can not be subject to Income Tax Act, 1961. Income from sale of processed tea shall be subject to Income Tax Act, 1961, @40% and State Income Tax (Bengal Agricultural Income Tax) @ 60%. Under Constitution it clear that the State Legislature has exclusive jurisdiction to legislate in respect of taxes on agricultural income; and in respect of taxes on other income, it is Parliament alone which can legislate.
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