The petitioner, Gauri Shankar Kumar, a seed business proprietor, faced an FIR under Section 420 IPC, Section 7 of the Essential Commodities Act, 1955 and Section 9 of the Seeds Act alleging irregularities in seed handling and registration. The licence of his establishment had been cancelled …
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 …
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, …
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 …
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 …
Mis. Shakthi Seeds Pvt. Ltd., a registered dealer in agricultural seeds, claimed exemption from sales tax on certain seed varieties by invoking G.O.Ms. No. 604 (1991) and G.O.Ms. No. 129 (1989), asserting that the seeds were either certified or truthfully labelled. The Deputy Commissioner, after …
The Seedsman Association of Hyderabad and two seed companies filed a writ petition under Article 226 challenging the levy of market fee under Section 7 of the Andhra Pradesh (Agricultural Produce and Livestock) Markets Act, 1966 on seeds they produce, process and market. They contended that seeds …
The appellant Market Committee sought to levy market fees under the Uttar Pradesh Krishi Utpadan Mandi Adhiniyam on Pillibhit Pantnagar BeeJ Ltd., which deals in the purchase, processing and sale of certified wheat seeds. The respondents argued that wheat seed is not listed in the Schedule of the …
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