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VAT - Highlights / Catch Notes

Home Highlights August 2021 Year 2021 This

Exemption from payment of sales tax - poultry farm on leased ...


Poultry Farm Wins Sales Tax Exemption Despite Not Owning Land; Tribunal's Decision Upheld as Non-Perverse.

August 4, 2021

Case Laws     VAT and Sales Tax     HC

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

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