Tribunal Rules Supply of Foundation Seeds and Supervision as Intra-State Sale in Uttar Pradesh, Not Inter-State.

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....Inter-state transaction or not - providing of foundation seeds to the farmers, supervision of its growing and dispatch from U.P. to Kota in the State of Rajasthan - The Tribunal has rightly held that this aspect of the transaction culminated in the State of U.P. wherein the procurement of the said seeds takes place from the farmers by the assessee/through their contractor is an intra-State sale - HC....