Supreme Court of India
Tata Tea Ltd. & Anr. Etc. v. State of West Bengal & Ors. Etc.
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1 Supreme Court bench has cited this judgment.
What the Court ordered
Before parting with the matter, it must be mentioned that the validity of the aforesaid amendments to the Bengal Agricultural Income-taic Act, 1944 made in 1980 and the deletion of the Explana- C tion in Section 2(a)(2) of the Kerala Agricultural Income-taic Act were challenged as being ultra vires and invalid in law on several other grounds.
Judgment, page 28
From the headnote
Bengal Agricultural Income-tax (Amendment) Act, 1980-Chal lenging constitutional validity of sections 3 and 5 of. Agricultural Income-tax (Amendment) Act, 1980 (Kera/a Act No. 17 of 1980 )-Challenging amendment made by-Resulting in deletion of Explanation after clause (2) of section 2(a) of Agricultural Income-tax Act, 1950. Whether entire income of assessee from sale of tea grown and manufactured by him is subject to levy of agricultural income-tax. These Writ Petitions, filed in this Court by Public Limited Com panies growing, manufacturing and selling tea in the States of West Bengal and
Where later benches applied it
Of those, 1 relied on
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