India's Gujarat High Court dismissed the State's plea and upheld the VAT tribunal's decision that seeds used for sowing are exempt from VAT under the notification dated 29 April 2006. The court quashed revisional proceedings that had revived a tax demand of ₹1.72 crore against Western Agri Seeds Ltd.
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Key Takeaways
On 5 August 2026, the Gujarat High Court upheld the Gujarat VAT tribunal's ruling that seeds used for sowing are exempt from VAT under the notification dated 29 April 2006.
The Gujarat notification dated 29 April 2006 exempts seeds used for sowing from VAT.
On 5 August 2026, the Gujarat High Court quashed the revisional proceedings that had revived a tax demand of ₹1.72 crore against Western Agri Seeds Ltd.
Primary source
Read the full article at Live Law BizThis summary was published on VATfaqs.com on 5 August 2026. It relates to VAT developments in India. The original source is Live Law Biz.
