Seeds Rules, 1968

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 finding the seeds were …

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 Act and therefore is n…

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…