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TMI Blog1994 (10) TMI 282X X X X Extracts X X X X X X X X Extracts X X X X ..... n its turnover of the cotton seeds on the basis of the orders issued by the Government in G.O. Ms. No. 604 dated April 9, 1981. The assessing authority, the Commercial Tax Officer II, Guntur, granted exemption on the turnover of Rs. 30,35,700. However, the Deputy Commissioner withdrew the exemption by his order in Rv. No. 22/88-89 dated March 30, 1989, on the ground that the requirements of the G.O. Ms. No. 604 dated April 9, 1981, are not fulfilled. Against the said order, the petitioner filed an appeal before the Sales Tax Appellate Tribunal. Confirming the order of the Deputy Commissioner, the Sales Tax Appellate Tribunal dismissed the appeal on October 6, 1994. The correctness of the said order of the Appellate Tribunal is assailed in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y labelled" seeds for agricultural purposes. Section 7 of the Seeds Act, 1966, inter alia, enjoins that no person shall, himself or by any other person on his behalf, carry on business of selling, keeping for sale, offering to sell, bartering or otherwise, supplying any seed of any notified kind or variety except when the container of such seed bears in the prescribed manner, the mark or label containing the correct particulars thereof and this is commonly known as "truthfully labelled". Section 9 of the said Seeds Act is an enabling provision and as per that section, if any person who sells, keeps for sale, offers for sale, etc., desires to have such seeds certified by the certification agency, he has to apply to the agency for grant of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mbiguity. The Government have examined the matter in consultation with the Agriculture and Co-operative Department and they hereby clarify that both 'certified seeds and/or truthfully labelled seeds' are exempt from tax as per the order issued in G.O. Ms. No. 604 Revenue(s) Department dated April 9, 1981 and G.O. Ms. No. 129, Revenue (CT-II) Department dated February 14, 1989, as they are two types of seeds sold for agricultural purposes." A perusal of the above clarification makes it clear that the "certified seeds" and/or "truthfully labelled seeds" are exempt from tax under G.O. Ms. No. 604. In view of the above clarification, the petitioner is entitled to the exemption under G.O. Ms. No. 604. Therefore, the order of the Sales Tax Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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