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2020 (4) TMI 192 - HC - VAT and Sales TaxInter-state transaction or not - providing of foundation seeds to the farmers, supervision of its growing and dispatch from U.P. to Kota in the State of Rajasthan - whether the transaction cannot be treated as purchase within the State of U.P., since the process of purchase was completed in Kota in the State of Rajasthan when the processing and testing of the seeds was complete in Kota and thereafter it was accepted by the applicant company? - HELD THAT:- Undoubtedly, from a perusal of the record as well as various documents annexed by the revisionist it is clear that procurement of such seeds is taxable within the State of U.P. It has been admitted that the farmers are paid 90 percent of the price at the stage when the said transaction takes place and the remaining amount is paid depending upon the quality of certificate issued by the unit at Kota - The Tribunal has rightly held that this aspect of the transaction culminated in the State of U.P. wherein the procurement of the said seeds takes place from the farmers by the assessee/through their contractor is an intra-State sale which is totally covered by the provisions of Trade Tax Act. There is no infirmity with the order of the Tribunal which has delved into all the aspects including various contracts and determined that sale of seeds by farmers is taxable in Uttar Pradesh - No other fact or argument was placed before this Court which could persuade this Court for interfering with the order passed by the Tribunal. Revision dismissed.
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