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TMI Blog2005 (1) TMI 641X X X X Extracts X X X X X X X X Extracts X X X X ..... he aforesaid commodity falls under the category of 'matar' and is liable to be taxed accordingly?" 3.. Heard learned counsel for the parties. 4. Learned Standing Counsel submitted that the arkil seeds and born villa are commonly known as pichka matar and liable to be taxed as matar and is not exempted as vegetable seeds. He submitted that arkil seed and born villa are not vegetable seed. Learned counsel for the dealer/opposite party (hereinafter referred to as "the dealer") submitted that before the authorities below it was submitted that arkil seed and born villa seed have been sold to the various seed dealer. The list of such sales were filed before the assessing authority and along with the reply to show cause notice a letter No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... table seed known distinctly from matar and are not used as such as vegetable. It is used for the growing plant to get matar ki phali, which is used as vegetable. He further submitted that for the assessment year 1984-85 first appellate authority had exempted the arkil seed and born villa after January 31, 1985 under notification No. 7038 dated January 31, 1985. 5.. Notification No. S.T.-2-7038/X 7(23)-83 U.P. Act XV/48 Order-85, dated January 31, 1985 reads as follows: "In the exercise of the powers under clause (a) of section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. 15 of 1948), read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act No. 1 of 1904), and in supersession of all previous notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ekhar Azad University of Horticulture, Kanpur also certified that there are three vegetable seeds namely, arkil, born villa and Azad P-1. In the case of Puttu Lal Puse Lal, Didarganj, Kannauj, STO has exempted arkil and born villa seed from the tax for the assessment year 1986-87 treating them as vegetable seed. Merely because it is used for preparation of chola and besan ki roti, it does not cease to be vegetable seed. 7.. On the aforesaid material arkil and born villa seed have been held as vegetable seed. Learned Standing Counsel is not able to assail the finding recorded by the first appellate authority, which has been upheld by the Tribunal. He is not able to dispute that arkil and born villa are not vegetable seed and they are not u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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