2015 (6) TMI 1187

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..... his, measures are taken for restricting role of nature. Such measures are only taken in enhancing the yield. Such measures, thus, have nothing to do with the biological growth that takes place in the soil or such other substratum where the seeds are sown. An agriculturist while growing his crops, is known to have used conventional as well as scientific method for reducing hostile interplay of n .....

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..... e ORAL ORDER ( Per A.V. Nirgude, J.) : 1. Heard Mr. Alok Sharma, learned Standing Counsel for the appellant, and Mr. P.M. Shah, learned Senior Counsel for the respondent. 2. Since these appeals raise a common question of law and facts, they are heard together and are being disposed of by this common order. .....

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..... ulated proposition where interplay of natural forces is minimized. 4. There is no doubt, in our mind, that when breeder seeds and foundation seeds are grown successfully, lot of scientific help is required. The conditions are controlled and effect of natural forces are minimized. It is only after such skillful and scientific process, such seeds are grown. The question is, wheth .....

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..... law. 6. We are unable to accept the contention raised by the learned Counsel for the appellant. We find, that the basic premise on which the appellant's case is based, is para 12.3(D) of the Assessment Officer's order. The outcome of this case has no relation whatsoever with the judgment of Karnataka High Court, in the case of Commissioner of Income-tax, Central Circle, .....

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..... e seeds are sown. An agriculturist while growing his crops, is known to have used conventional as well as scientific method for reducing hostile interplay of natural forces on his crop. When such activity is taken to highest standard, it would still not make the growing operation a synthetic one. Thus, growing seeds can never be nonagricultural. In view of this, we do not see any substantial quest .....

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