Section 8(1)(a) in The Bengal Agricultural Income-Tax Act, 1944
(a)where for the purposes of the assessment of income-tax under [the enactments relating to Indian income-tax] [Words substituted by W.B. Act 18 of 1989.], the market value of the said produce has been determined the market value as so determined shall be taken to be the market value for the purposes of this sub-section;