Unknown vs M/S Uttam Rice And Seeds Pvt. Ltd
2024 Latest Caselaw 793 UK

Uttarakhand High Court

Unknown vs M/S Uttam Rice And Seeds Pvt. Ltd on 29 April, 2024

        HIGH COURT OF UTTARAKHAND AT
                  NAINITAL
        THE HON'BLE CHIEF JUSTICE MS. RITU BAHRI
                          AND
        THE HON'BLE JUSTICE SRI RAKESH THAPLIYAL

                          29th April, 2024
COMMERCIAL TAX REVISION No.37 of 2023

The Chief Commissioner of Commercial Tax, Uttarakhand

                                                    .....Revisionist

                               Versus

M/s Uttam Rice and Seeds Pvt. Ltd.
                                                 ........Respondent


Counsel for the revisionist    :   Ms. Puja Banga, learned Brief
                                   Holder.
                                   Mr. Pooran Singh Rawat, learned
Counsel for the respondent
                                   counsel.



Judgment: (per Ms. Ritu Bahri, C.J.)
        Aggrieved against the judgment                       dated
21.09.2021, the State has filed this revision. Learned
counsel for the parties are not disputing that similar
issue has been considered by this Court in the revision
filed    by    the    Commissioner,      Commercial      Tax     vs.
Uttaranchal Seeds & Tarai Development Corporation
Ltd., in CTR No.14 of 2009, which has been dismissed on
08.09.2009.

2.            This Court has already dismissed the revision
of the Revenue by observing that "seeds of all kinds" will
not make a rejected seeds, inferior seeds or superior
seeds, liable to pay tax. The Legislature, by using the
                              2




expressions "seeds of all kinds" has clearly manifested
its intention of including actually each and every kind of
seeds, except of course oil seeds, from the imposition of
tax liability.




3.          Since the rejected seeds cannot be utilized
even for taking out oil, this appeal is also dismissed.




                                 ___________________________
                                            Ritu Bahri, CJ.


                                 ___________________________
                                       Rakesh Thapliyal, J.

Dt: 29th April, 2024 NR/