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Poultry Farmers Eligible for Tax Exemption on Imported or Inter-State Chicks and Chickens Despite Lack of Specificity.

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....Benefit of the exemption - It is not specified that if a poultry farmer imports or effects inter-State purchase of chicks and chickens, it would be ousted from the purview of the notification and thus, not be entitled to the benefits of the notification - exemption allowed - SC....

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Poultry Farmers Eligible for Tax Exemption on Imported or Inter-State Chicks and Chickens Despite Lack of Specificity.