https://www.taxtmi.com/caselaws?id=164786 The Tribunal ruled that de-husked water-melon seeds, lacking germination capacity, do not qualify as seeds for tax exemption under entry 35B of the West Bengal Value Added Tax Act. The seeds were deemed to be a distinct commercial commodity used for enhancing taste in cooked items, not for agricultural purposes. Expert analysis confirmed the seeds' lack of germination capacity. Consequently, the petition was dismissed without costs, with the Chairman concurring with the Tribunal's decision on the tax classification of de-husked water-melon seeds. en-us Sun, 04 Jan 2009 00:00:00 +0530 Wed, 30 Apr 2014 15:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164786 The Tribunal ruled that de-husked water-melon seeds, lacking germination capacity, do not qualify as seeds for tax exemption under entry 35B of the West Bengal Value Added Tax Act. The seeds were deemed to be a distinct commercial commodity used for enhancing taste in cooked items, not for agricultural purposes. Expert analysis confirmed the seeds' lack of germination capacity. Consequently, the petition was dismissed without costs, with the Chairman concurring with the Tribunal's decision on the tax classification of de-husked water-melon seeds. Case-Laws VAT and Sales Tax Sun, 04 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164786