https://www.taxtmi.com/caselaws?id=171317 Wheat seed and certified wheat seed were held outside the expression "specified agricultural produce" under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 because the Schedule did not separately notify wheat seed, and the statutory scheme showed that seeds may be treated as distinct regulated commodities only where expressly included. Market fee could not be levied on wheat purchased by a seed processing unit for certification and chemical treatment, since the transaction was not an ordinary market sale of specified produce. Certified seed was treated as a commercially distinct commodity, confined to sowing and not human consumption, and the levy was therefore impermissible. en-us Fri, 28 Nov 2003 00:00:00 +0530 Mon, 23 Jan 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171317 Wheat seed and certified wheat seed were held outside the expression "specified agricultural produce" under the U.P. Krishi Utpadan Mandi Adhiniyam, 1964 because the Schedule did not separately notify wheat seed, and the statutory scheme showed that seeds may be treated as distinct regulated commodities only where expressly included. Market fee could not be levied on wheat purchased by a seed processing unit for certification and chemical treatment, since the transaction was not an ordinary market sale of specified produce. Certified seed was treated as a commercially distinct commodity, confined to sowing and not human consumption, and the levy was therefore impermissible. Case-Laws VAT and Sales Tax Fri, 28 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171317