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    <title>Company Liable for Purchase Tax on Seed Purchases from Unregistered Farmers Under VAT and Sales Tax Laws.</title>
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    <description>Levy of Purchase Tax - purchases of such seeds from various farmers - the assessee had made purchases of seeds from the farmers who are unregistered dealers - the assessee company is not a farmer - demand confirmed.</description>
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      <description>Levy of Purchase Tax - purchases of such seeds from various farmers - the assessee had made purchases of seeds from the farmers who are unregistered dealers - the assessee company is not a farmer - demand confirmed.</description>
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