9911796707
TMI Blog2001 (9) TMI 1106X X X X Extracts X X X X X X X X Extracts X X X X ..... e Commercial Tax Officer, Hyderguda Circle, Hyderabad, framed final assessment orders in respect of the turnovers for the assessment year 1992-93 granting benefit of G.O. Ms. No. 604, Revenue (S), dated April 9, 1981 and G.O. Ms. No. 129, Revenue (CT II), dated February 14, 1989. However, the Deputy Commissioner (CT), Abids Division, Hyderabad, the first respondent herein, on scrutiny of the assessment finalised by the Commercial Tax Officer, vide his proceedings dated December 16, 1993 noticed that the petitioner-dealers after purchasing chillies, paddy and sun flower from unregistered dealers, sold those goods as "certified and truthfully labelled seeds" and on that basis claimed exemption in terms of G.O. Ms. No. 604, Revenue (S), dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel appearing for the petitioner, would strenuously contend that the view taken by the learned Tribunal that both the conditions should co-exist for granting exemption under G.O. Ms. No. 604 is not only misreading of the Government Order G.O. Ms. No. 604, but also it tantamounts to completely ignoring the clarification issued by the Government itself vide its Memorandum No. 13630/CT-II(2)89-90, dated April 26, 1994 whereunder the Government in clear terms has directed the Commercial Tax Departmental authorities that both the certified seeds and or truthfully labelled seeds are entitled to exemption from tax in terms of G.O. Ms. No. 604, dated April 9, 1981. Learned counsel would further contend that it is not permissible for the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible information/materials to doubt the accuracy or veracity of the labelling. We say this because, rule 7 itself mandates that the person whose name appears on the mark or label shall be responsible for the accuracy of the information required to appear on the mark or label so long as the seed is contained in the unopened original container. If the power to question the veracity or truthfulness of the declaration contained in the label is denied to the respondent regulatory authorities, it would lead to an incongruous situation where the regulatory authorities will be totally helpless and hapless even in cases where they have credible information that the declaration made in the label by the dealer is not correct or untrue. Such an interpr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... armers that a particular seed from a particular lands of a village will yield better and will contribute to high selling cost of the seeds. Moreover, the production and marketing of the certified and truthfully labelled seeds is an elaborate process spanning 4 to 6 months involving various steps with Seed Certifying Agency and the said procedures. There is no difficulty for the appellants to produce any evidence involving these steps to evaluate such evidence and to consider the claim of the appellant. But, the appellant did not produce any evidence even at this stage." 7.. It is not the contention of Sri P. Venugopal that any evidence was led before the authorities or before the Deputy Commissioner (CT), who is the revisional authority ..... X X X X Extracts X X X X X X X X Extracts X X X X
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