Poultry farm exemption on leased land survives where later ownership cannot apply retrospectively to earlier assessment year.

Exemption for poultry turnover remained available where the assessee reared birds in a farm on leased land, because ownership of the land was legally distinct from ownership and operation of the farm. The later amendment requiring the farm to be on land owned by the dealer could not be applied retrospectively to the assessment year 2000-01, since the operative notification for that year governed entitlement. The denial of exemption on the ground that the land was not owned by the assessee was therefore unsustainable, and the assessee's exemption claim was upheld.

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Issues: Whether the assessee was entitled to exemption for the assessment year 2000-01 in respect of poultry reared in its farm situated on leased land, and whether the later amendment could be applied retrospectively to deny the exemption.

Analysis: The exemption originally granted to poultry farmers under the relevant notification covered turnover of poultry reared in the farmer's own farm within the State. The later amendment introducing a requirement that the farm be run on land owned by the dealer was held in an earlier decision of the Court not to operate retrospectively. The distinction between ownership of land and ownership of a farm was treated as legally material, and a farm could be owned and operated even on leased land. Since the assessment year in question preceded the effective application of the restrictive amendment, the assessee satisfied the conditions of the prevailing notification.

Conclusion: The assessee was entitled to the exemption, and the denial based on ownership of the land was unsustainable.

Final Conclusion: The revision failed because the exemption available under the operative notification could not be curtailed by a later amendment with retrospective effect, and the assessee's entitlement was upheld.

Ratio Decidendi: A later exemption amendment cannot be given retrospective effect to impose a new condition that the farm must be on land owned by the dealer, where the earlier notification governed the assessment year and ownership of land is distinct from ownership of a farm.

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