High Court Rules Seed Procurement by Assessee in Uttar Pradesh is Intra-State Sale Under CST Framework.

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Full Text of the Document

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....Intra-state transaction or Inter state sale - CST - transaction of the assesses when the seeds have been procured from the farmers for their onward transmission for certification and other processes to its Kota plant - 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....