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
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
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
import one day old GP layer chicks as well as GP broiler chicks, prices for these varieties being fixed under an agreement ... Shaver Star-cross layer GP chicks @ Dollars 28 00 ($ Twenty eight) per chick (in 1975) CIF.
(b) Star-bro broiler GP stock @ Dollars 12.00 ($ Twelve
producing chicks for the purpose of sale. For hatching chick, the assessee does the following :
I. (1) Purchase in one day old chick (known ... chicks. Further, the commercial flock produced in the hatchery is sold @ Rs. 6.20 each of the layer chick, Rs. 4.40 each of the broiler chick
In Re: T.R. Chandran vs National Egg Co-Ordination Committee ... on 14 January, 2022
Agro Farms is
engaged in broiler integration. Commercial farming activity is carried on
contract basis in which broiler chicks are provided to the farmers spread
Agro Farms is
engaged in broiler integration. Commercial farming activity is carried on
contract basis in which broiler chicks are provided to the farmers spread
like chick mash, grower mash, layer mash, breeder feed like breeder broiler chick mash, breeder broiler grower mash, breeder broiler layer mash, broiler starter, broiler
