https://www.taxtmi.com/caselaws?id=158062 Exemption for sales or purchases of seeds used for agricultural purposes applied to seeds that were either certified or truthfully labelled, because the exemption order treated those descriptions as alternative categories rather than cumulative conditions. The Seeds Act scheme distinguished truthfully labelled seeds from certified seeds: truthful labelling was required for sale, while certification was only an optional process obtained on application. A later governmental clarification reinforced that certified seeds and truthfully labelled seeds were both covered, removing any ambiguity in the earlier order. The result was that the exemption extended to each qualifying category independently, and the denial of exemption was set aside. en-us Tue, 18 Oct 1994 00:00:00 +0530 Tue, 15 Oct 2013 18:03:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158062 Exemption for sales or purchases of seeds used for agricultural purposes applied to seeds that were either certified or truthfully labelled, because the exemption order treated those descriptions as alternative categories rather than cumulative conditions. The Seeds Act scheme distinguished truthfully labelled seeds from certified seeds: truthful labelling was required for sale, while certification was only an optional process obtained on application. A later governmental clarification reinforced that certified seeds and truthfully labelled seeds were both covered, removing any ambiguity in the earlier order. The result was that the exemption extended to each qualifying category independently, and the denial of exemption was set aside. Case-Laws VAT and Sales Tax Tue, 18 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158062