Sapling is not tea hence not chargeable to tax under Bengal Agricultural Income Tax Act: Calcutta HC

Gouranga Parbati Tea Co. Pvt. Ltd. Vs. Agricultural Income Tax Officer & Ors. (Calcutta High Court)

Calcutta High Court held that Sapling is a young plant which is neither known nor is used as “tea”. Thus, sapling are not “tea” and thus are outside the scope of charging section 3 of the Bengal Agricultural Income Tax Act, 1944 and hence not liable to tax.

Facts- The petitioner is engaged in business of producing green tea leaves and pays agricultural income tax

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