Raising The Crop - Definition - Law Dictionary

Definition :

Raising the crop, the words 'raising the crop' cannot be confined simply to the ploughing of the land, sowing the seeds and cutting the harvest. It must be emphasised that s. 6(2)(b)(iv) is not to be construed in a narrow and pedantic sense and must be given its full effect in the background of modern large-scale farming and the organisation required for it, Purtabpore Company Ltd. v. State of Uttar Pradesh, AIR 1970 SC 1578: (1970) 2 SCC 152: (1971) 1 SCR 426. [U.P. Agricultuarl Income Tax Act, 1949, s. 6(2)(b)(iv)