subsequently to farmers. Foundation
Seed is the progeny of Breeder Seed and certified seed the progeny of
Foundation Seed.
4. Procedure of production:
4.1 Purchase ... seed is
manufactured under the Seeds Act and the Seeds Rules:
" (i) Seeds developed in laboratories are classified as Breeder Seeds and
are sold
producing the quality hybrid seeds.
Preparation of bed, sowing of the seeds, cultivation and
harvesting of hybrid seeds is done by the farmer ... harvested
foundation seeds purchased by him and converting them to
certification seeds cannot be termed as integrated part of the
foundation activity of agriculture. Therefore
basic seeds, the basic seeds are developed. In the third stage, the basic seeds are given to the farmers for production of hybrid seeds ... involved in the processing of the seed areas follows:
Germplasm Breeder seed Prebasic seed Basic seed Hybrid seed
He further submits that the assessee obtained
subsequently to farmers. Foundation seed is the progeny of breeder seed and certified seed the progeny of foundation seed.
4. Procedure of production.
4.1 Purchase ... which the seed is manufactured under the Seeds Act and the Seeds Rules:
(i) Seeds developed in laboratories are classified as breeder seeds
assessee who has expertise in growing (a) nuclear seeds; (b) the breeder
seeds; (c) the foundation seeds and finally (d) the certified seeds. Assessee
further ... assessee submitted that these seeds are
generated out of cross pollination and the said seeds being named as
foundation seeds and the same are supplied
processing and marketing certified seeds. Gujarat State Seeds Certification Agency inspect the seed production field, processing plant and test seeds in notified Government laboratories ... subsequently to farmers. Foundation Seed is the progeny of Breeder Seed and certified seed the progeny of Foundation Seed.
4. Procedure of production:
4.1 Purchase
activities of the assessee of developing the
seeds at various stages i.e. Nucleus seeds, breeder seed, foundation
seed and certified seeds and the activities ... details on Nuclear Seeds)
(iii) The next in the chain for seed production is the breeder seed. The
selected nuclear seeds are taken
Seeds Rules, certified seeds
are produced from breeder seeds. The seed certification agency is
required to maintain a list of regularized breeders of seeds. After ... genetic purity and the identity of the seeds are maintained. Thereafter,
registered seeds are produced from foundation seeds in a manner to
ensure that
Phi Seeds Pvt. Ltd.,Hyderabad vs Addl.Cit, Special Range-7, New Delhi on 6
harvested foundation seeds purchased by him and
converting them to certification seeds cannot be termed as integrated part of the
foundation activity of agriculture. Thus ... farmer/grower) required to undertake the produce raised from the stock seeds/foundation seeds
conforming to the specifications and be it to be marketed);
Coordinator
