Exemption from payment of sales tax - poultry farm on leased ...
VAT and Sales Tax
August 4, 2021
Exemption from payment of sales tax - poultry farm on leased land - exemption was rejected on the ground that the assessee was not the owner of the land where the farm was conducted - owning a land and owning a farm are too entirely different concepts and that without owning any land, one can own and run a farm. - There are no perversity in the order of the Sales Tax Appellate Tribunal in granting exemption to the assessee - HC
View Source