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Whether Tea Crop is an agricultural crop or a commercial crop

(Querist) 14 June 2008 This query is : Resolved 
Kindly send me the details with citations
Manish Singh (Expert) 14 June 2008
Tea crop is a commercial crop. it does not need any case to support this contention.
Since, tea is produced for marketing as being the sole purpose, it comes under the term " commmercial crop"
generally there are two kinds of crops 1. Subsistence and 2. commercial
subsistence crops are those which is for self consumption for the village , family etc.
kumar sachin (Expert) 15 June 2008
ofcourse tea crop is a commercial crop
arunprakaash.m. (Expert) 16 June 2008
Income from raw tea produce is considered as agricultural income under section 10(30) of the Income Tax Act.


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