year under consideration. The assessee further explained that
day-old broiler chicks are exempt from tax as per Goods and
Services Tax (GST) and, therefore ... invoices. Further, the assessee claimed to
have purchased day-old broiler chicks for its integration
business, but on perusal of invoices, it was observed that
Accused is a regular customer of the
complainant. Accused had purchasing chicks/broilers from the
complainant on credit basis for the last two years. Accused ... 1175/2015
Ananthpura Town, Andhra Pradesh. The complainant had supplied
the broilers/chicks often and often at the request of the accused.
Since January
that:-
The complainant company doing poultry business
by providing day old broiler chicks to farmer for
growing them into broiler and same will be lifted ... accused
that, the complainant company has not supplied 7038
broiler chicks, but supplied only 6000. At the time of
entering into the agreement, the complainant
Accused is a regular customer of the complainant. Accused had
purchasing chicks/broilers from the complainant on credit basis for the last two
years. Accused ... Main Road, Ananthpura
Town, Andhra Pradesh. The complainant had supplied the broilers/chicks often
and often at the request of the accused. Since January
raised. It was further pleaded that the appellant is dealing with broiler
chicks, nor with commercial chicks. Respondent no.2 is not authorized
agent ... associate of the appellant and it used to purchase parent broiler chicks from
the appellant from time to time. In February, the said firm informed
further pleaded that the respondent had purchased 4051
broiler (chicks) for an amount of Rs.29,959/- on various dates ... purchased 1400 broiler and receipt dated
4.12.2001 Ex.C/3 by which he purchased 1000 broiler and 10 chick boxes. He also
proved the cash
male chicks and female chicks. As far as the male chicks are concerned, when they were ten weeks old, they were sold as broiler ... different commercial commodity from a chick, yet, in our view, rearing of a chick into a broiler does not amount to manufacture within the meaning
showed a figure of 30,042 numbers, the total number of broiler chicks
sold during 2015-16 as per their accounts was only ... eggs that were
meant for hatching and sale, and the broiler chicks that were actually
sold by the petitioner was taken as suppressed sale
Supreme Court was whether the business of rearing chicks into broilers would entitle the assessee the benefit of exemption as an industrial undertaking ... 80HH and 80-I as the activities of processing to convert chicks into broiler cannot tantamount to manufacturing or processing activity. It has been submitted
been purchasing chicks (broilers) from
the complainant on credit basis. It is further contended that, the
complainant has supplied the broilers/chicks often and often ... accused and he had also paying part
payments towards purchase of broiler chicks and as per the
statement of account/ledger details, the accused
