Law:

Section:

JUDGMENT NARASIMHAM C.J. - The question referred to this court by the Member, Agricultural Income-tax Tribunal, Orissa, is as follows : "Whether on the facts and circumstances of this case the Tribunal is right in holding that income from milk derived from milch cows maintained by the opposite parties is not agricultural income so as to be assessed to income-tax under the Agricultural Income-tax Act, 1947." The learned member of the Tribunal himself pointed out that this question is completely covered by a recent decision of the Supreme Court in Commissioner of Income-tax v. Raja Benoy Kumar Sahas Roy. He need not, therefore, have made a reference to this court as the law laid down by the Supreme Court is binding on everyone. The aforesaid question has been discussed in paragraphs 98 and 99 (page 789) of the aforesaid Supreme Court judgment. Their Lordships examined whether the expression "agriculture" can…

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