Bengal Regulation-ll of 1937
Regulation-2 read with
Income Tax Ordinance, 1984
Paragraph-27 of Part-A of the Sixth Schedule
In the instant case
there is no dispute that the petitioner is an indigenous hillman and his
business activities in supplying the rice under contracts to the Government is
an economic activity. But for supply of rice outside the aforesaid hill
districts under the contract, the petitioner is not entitled to exemption of
payment of income tax as the income derived by the petitioner is from the
economic activity carried on outside the hill districts. 6|
Sampriti Chakma Vs.
Commissioner of Customs & Ors 8BLT (AD)-202.