MANU/SC/0072/1968

IN THE SUPREME COURT OF INDIA

Decided On: 10.01.1968

Appellants: Anglo American Direct Tea Trading Co. Ltd.
Vs.
Respondent: Commissioner of Agricultural Income-tax, Kerala State, Trivandrum

JUDGMENT

Bachawat, J.

1. The appellants carry on the business of cultivation, manufacture and sale to tea. They own tea plantations in the State of Kerala. Some of them own tea plantations both within and outside the State. They are assessed to non-agricultural as well as agricultural income-tax. Civil Appeals Nos. 936 to 939 of 1966 arise out of the agricultural income-tax assessments of the Anglo American Direct Tea Trading Co., Ltd. under the Kerala Agricultural

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