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1972 (5) TMI 9 - KERALA HIGH COURTAssessees are purchasers of rubber trees for slaughtertapping; and the single judge, construing the documents of purchase, has held that, under these documents, the purchasers derived no interest in the land and what they derived was only a right to the trees. And in view of that, the learned judge has held that the income derived by the purchasers of the trees from slaughter-tapping was not agricultural income - income from the slaughter-tapping was not agricultural income was correct
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