Question – 224

224. (I) However, productivity of crops is often below the global average and much of the farm produce would have been wasted in the absence of a robust cold chain and warehousing facilities.

(II) Where coffee is cured or hulled before being sold, manufacturing activity was involved and hence 25% of the income was to be tax at the Centre.

(III) Good bulks at the least cost of production became the norm.