Pre-packaged and labelled: agricultural produce in packages above threshold quantities excluded from that classification under amendment. A proviso is added to the Explanation in the State Tax (Rate) notification clarifying that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages containing quantities above a specified threshold in kilogram or litre shall not be considered as a supply made within the scope of the expression 'pre-packaged and labelled'.
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Provisions expressly mentioned in the judgment/order text.
Pre-packaged and labelled: agricultural produce in packages above threshold quantities excluded from that classification under amendment.
A proviso is added to the Explanation in the State Tax (Rate) notification clarifying that, notwithstanding the Legal Metrology Act, 2009 and its rules, the supply of agricultural farm produce in packages containing quantities above a specified threshold in kilogram or litre shall not be considered as a supply made within the scope of the expression 'pre-packaged and labelled'.
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