https://www.taxtmi.com/caselaws?id=410554 Exemption for poultry turnover remained available where the assessee reared birds in a farm on leased land, because ownership of the land was legally distinct from ownership and operation of the farm. The later amendment requiring the farm to be on land owned by the dealer could not be applied retrospectively to the assessment year 2000-01, since the operative notification for that year governed entitlement. The denial of exemption on the ground that the land was not owned by the assessee was therefore unsustainable, and the assessee's exemption claim was upheld. en-us Wed, 07 Jul 2021 00:00:00 +0530 Tue, 08 Mar 2022 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=410554 Exemption for poultry turnover remained available where the assessee reared birds in a farm on leased land, because ownership of the land was legally distinct from ownership and operation of the farm. The later amendment requiring the farm to be on land owned by the dealer could not be applied retrospectively to the assessment year 2000-01, since the operative notification for that year governed entitlement. The denial of exemption on the ground that the land was not owned by the assessee was therefore unsustainable, and the assessee's exemption claim was upheld. Case-Laws VAT and Sales Tax Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410554