https://www.taxtmi.com/caselaws?id=164587 Rejected seeds fall within the plain expression "seeds of all kinds" in Entry 52 of Schedule I to the Uttaranchal Value Added Tax Act, 2005 and are exempt from tax. The VAT Act was applied on its own terms, and the exemption entry was treated as clear and unambiguous. The High Court declined to import limitations from the Seeds Act, 1966, because the two enactments operate in separate fields. Accordingly, the exemption was construed according to its ordinary meaning, extending to all seeds other than oil-seeds, without confining the entry to certified or selected seeds. en-us Tue, 08 Sep 2009 00:00:00 +0530 Mon, 28 Apr 2014 10:08:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164587 Rejected seeds fall within the plain expression "seeds of all kinds" in Entry 52 of Schedule I to the Uttaranchal Value Added Tax Act, 2005 and are exempt from tax. The VAT Act was applied on its own terms, and the exemption entry was treated as clear and unambiguous. The High Court declined to import limitations from the Seeds Act, 1966, because the two enactments operate in separate fields. Accordingly, the exemption was construed according to its ordinary meaning, extending to all seeds other than oil-seeds, without confining the entry to certified or selected seeds. Case-Laws VAT and Sales Tax Tue, 08 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164587