https://www.taxtmi.com/caselaws?id=366563 Non-application of an earlier determination order by assessing and appellate authorities did not, by itself, justify a presumption that purchase tax had been consciously withheld; the record had to show that the earlier order was actually brought to their notice and considered. The arrangement for seed procurement was treated as a sale rather than a mere cultivation-for-hire model because the farmer bore the cultivation cost and risk, used the company's foundation seed and technical inputs, and was paid only after testing and acceptance. On those facts, the company was held to have purchased seeds from farmers, attracting purchase tax, and the revisional order was restored. en-us Thu, 30 Aug 2018 00:00:00 +0530 Fri, 07 Sep 2018 07:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366563 Non-application of an earlier determination order by assessing and appellate authorities did not, by itself, justify a presumption that purchase tax had been consciously withheld; the record had to show that the earlier order was actually brought to their notice and considered. The arrangement for seed procurement was treated as a sale rather than a mere cultivation-for-hire model because the farmer bore the cultivation cost and risk, used the company's foundation seed and technical inputs, and was paid only after testing and acceptance. On those facts, the company was held to have purchased seeds from farmers, attracting purchase tax, and the revisional order was restored. Case-Laws VAT and Sales Tax Thu, 30 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366563