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2020 (4) TMI 237 - HC - VAT and Sales TaxIntra-state transaction or Inter state sale - transaction of the assesses when the seeds have been procured from the farmers for their onward transmission for certification and other processes to its Kota plant - HELD THAT:- The 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 of when the said transaction takes place and the remaining amount is paid depending upon the quality of certification of the seeds 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 U.P. - There is no material on record which can lead this Court to take a different view other than taken by them. There is no reason to interfere with the same. Revision dismissed.
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