Collector had based his finding on the opinion of the NAFED Agmark authorities. It was his submission that the Collector was justified in placing reliance ... Collector himself was wrong in relying on the opinion of NAFED & Agmark authorities. The person who gave the opinion was not expert
facts in confirming the action of Assessing
Officer treating the total Agmark Charges of Rs. 27,70,753/- as intangible asset within the
meaning ... 2015 by making an addition of
Rs. 20,78,065/- in respect Agmark charges claimed by the assessee. The
assessing officer observed that Agmark charges
sample of food which has been taken from container bearing Agmark seal, the memorandum in Form VII shall contain the following additional information, namely ... Grade; (b) Agmark label No./Batch No.; (c) Name of packing station
Rules framed thereunder. The Company had been authorised to use Agmark label or Agmark replica on the packages made by it and thereby ... trade mark 'P' having a replica or label of Agmark. This certificate of authorisation is renewed from time to time and is valid
report, all samples except sample covered by test memo no. 45, Agmark specifications of Basmati Rice were matching. However samples of test memo ... conform to requirement of average length and length/breadth ratio as per Agmark specification.
8. Culpatory statement of Shri Gyan Chand, Partner M/s Prince
that the consignment had predominantly non-Basmati variety of rice. Accordingly the Agmark authorities in Bombay were requested to inspect the consignment and to draw ... samples for verification. The local Agmark authorities found that the percentage of non-Basmati rice in the shipment was as high as 83%. The correspondence
light black pepper shall bear the following label in addition to the Agmark seal and the requirements prescribed under rule 32:
Light Black Pepper (Light
sealed package shall be sold or offered for sale only under AGMARK certification mark bearing the label declarations as provided under rule 42 and rule ... sealed package shall be sold or offered for sale only under AGMARK certification mark bearing the label declaration as provided under rule 42 besides other
brand label and an undertaking to use the same, on permission, for Agmark graded product only; (f) Prescribed fee, if any, for grant of Certificate
State Governments, in sealed packages weighing [not more than 15 litres] under Agmark Certification mark Compulsorily and bearing the label declaration as laid down
