V. SHANTHAversusSTATE OF TELANGANA AND ORS.
2017 INSC 46824 May 2017Appeal(s) allowed
The appellant, V. Shanth, was the owner of a seed distribution company accused of selling spurious chilli seeds that caused loss to farmers, leading to three FIRs under the IPC and the Seeds Act, 1966. The State invoked preventive detention under the Telangana Prevention of Dangerous Activities of Bootleggers, Dacoits,…
STATE OF MAHARASHTRA AND OTHERSversusMAHARASHTRA HYBRID SEEDS CO. PVT. LTD.
2019 INSC 94522 August 2019Appeal(s) allowed
The State of Maharashtra appealed against the High Court order that de‑sealed the godowns of Maharashtra Hybrid Seeds Co. Ltd. The company processed cotton and non‑cotton seeds at its Dhanora unit and stored packed and labelled seeds in an attached godown without obtaining a licence for storage, sale, packaging or labe…
ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS)versusAHMEDABAD URBAN DEVELOPMENT AUTHORITY
2022 INSC 111219 October 2022Disposed off
The Supreme Court interpreted the proviso to Section 2(15) of the Income Tax Act, 1961, which defines 'charitable purpose' for entities advancing 'any other object of general public utility' (GPU). The Court held that a GPU charity cannot engage in trade, commerce, or business, or provide services in relation thereto, …
M/S. NATIONAL SEEDS CORPORATION LTD.versusM. MADHUSUDHAN REDDY AND ANOTHER
2012 INSC 2916 January 2012Dismissed
Farmers who bought foundation seeds from National Seeds Corporation (NSC) alleged crop failure due to defective seeds and sought compensation under the Consumer Protection Act, 1986. NSC contended that the Seeds Act, 1966 was a special law that exclusively governed seed quality disputes, that the growers were not "cons…