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1962 (11) TMI 46 - SC - VAT and Sales TaxWhether provisions of Explanation 2 added to section 5 of the Agricultural Income-tax Act are discriminatory against agricultural income from rubber plantations? Held that:- Appeal dismissed. The provision for the computation of agricultural income from tea plantations has to be different and is to be found in the Rules made under section 59(3) of the Income-tax Act for determining the proportions of agricultural income and income from business in the entire income from the sale of tea. The difference in the provisions for the computation of agricultural income from tea plantations and from rubber plantations is therefore based on good reasons. Thus the provisions of Explanation 2 are not discriminatory against agricultural income from rubber plantations.
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