https://www.taxtmi.com/caselaws?id=410554 The Court upheld the Tribunal's decision to grant exemption to a poultry farmer from sales tax for the assessment year 2000-01. The Court ruled that owning the land where the farm was conducted was not a prerequisite for claiming exemption; rather, owning and operating the farm within the State was sufficient. The Court also held that the amendment to the exemption notification could not have retrospective operation, thus rejecting the State's argument that owning the land was necessary for exemption post-amendment. The Court dismissed the State's revision, affirming the farmer's entitlement to exemption based on owning and operating the farm within the State. 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 The Court upheld the Tribunal's decision to grant exemption to a poultry farmer from sales tax for the assessment year 2000-01. The Court ruled that owning the land where the farm was conducted was not a prerequisite for claiming exemption; rather, owning and operating the farm within the State was sufficient. The Court also held that the amendment to the exemption notification could not have retrospective operation, thus rejecting the State's argument that owning the land was necessary for exemption post-amendment. The Court dismissed the State's revision, affirming the farmer's entitlement to exemption based on owning and operating the farm within the State. Case-Laws VAT and Sales Tax Wed, 07 Jul 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=410554