Supreme Court of India · 2001-03-21
ASSAM CO. vs STATE OF ASSAM
- Citation / case number
- SC 1996/3382
- Court
- Supreme Court of India
- Petitioner
- ASSAM CO.
- Respondent
- STATE OF ASSAM
- Author
- L...I...T.......T.......T.......T.......T.......T.......T.. SANTOSH HEGDE
- Bench
- S.P. BHARUCHA,N. SANTOSH HEGDE,Y.K. SABHARWAL
Judgment text excerpt
The Supreme Court ruled that income from the cultivation, manufacture, and sale of tea is subject to both the Indian Income Tax Act, 1961 and the Assam Agricultural Income Tax Act, 1939. The Court upheld the authority of State Officers to recompute agricultural income, provided it is found to be contrary to the computation made by Central Officers under the Central Act. The Court concluded that the provisions of the Assam Agricultural Income Tax Act are not ultra vires the Constitution and affirmed the High Court's decision.