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TMI Blog2009 (9) TMI 896X X X X Extracts X X X X X X X X Extracts X X X X ..... .--The point involved for consideration is very short and simple in this revision filed under section 55 of the Uttaranchal Value Added Tax Act, 2005 ("the 2005 Act", for short). The Commercial Taxes Tribunal, Uttarakhand (Full Bench), vide its judgment dated January 24, 2009 has held that seeds of all kinds, including rejected seeds, are non-taxable. Aggrieved, the Commissioner, Commer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from payment of tax and the condition imposed was that these seeds must be sold in sealed bags and containers. The Uttaranchal Value Added Tax Act, 2005 repealed the Uttar Pradesh Trade Tax Act. In the 2005 Act, section 3, like in the 1948 Act, was the charging section and similarly section 4 of the 2005 Act, like in the 1948 Act, was also the exemption section. However, unlike section 4 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , being a pure fiscal statute and it exempting from the payment of tax seeds of all kinds, we do not have to fall back upon any provision of the Seeds Act, 1966. The Statement of Objects and Reasons as well as the preamble of the Seeds Act, 1966 clearly suggests to us that both the statutes operate in totally independent and different fields and one has no relation, link or inter-dependence with t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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