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
breeder and foundation seeds. The Hon'ble High Court vide para 4 observed
that when breeder seeds and foundation seeds are grown successfully ... Seeds Pvt. Ltd.
addressing the issue whether growing of breeder and foundation seeds would
amount to agriculture, it was held that the answer
submitted that he has received from M/s
Seed Stock Foundation through cheque No. 292662 dated 28/08/20 03
and also filed confirmation letter ... from Seed Stock Foundation. It was
submitted that the assessee is a partner in the above partnership
firm.
10.2 CIT(A) has forwarded the above
hybrid seed
or the variety goes through four levels of multiplication commonly called as the
breeder's seed, registered seed, foundation seed and certified ... second
leg of the transaction, the appellant provides the foundation seed of a variety
which has already been developed, to farmers and gets them multiplied
with various commercial seed companies for
the supply of parent seeds to the seed companies for
production and marketing of hybrid seeds to be sold ... alia
that the appellant supplies the commercial seed company
with parent/foundation seeds developed by it through
research and development; that the parent/foundation
seeds
through farm
supervisors to enter in to agreement.
ii) Issue of foundation seeds and cultivation and farm
cultivation inputs.
iii) Land preparation, sowing, transplanting, roughing ... unfilled seeds and foreign matter.
> The seeds remain as seeds remain after processing.
> It retains its nature and character as seeds as
produced
DCIT
AYs : 2012-13 & 2013-14
4
iv. Expenditure on foundation seeds multiplication, demonstration crops
and grow out test etc. beyond breeder seed development
sale of seeds. The Seeds Control Order,1983 regulates the licenses to sell, export and import seeds. Three varieties of seeds commonly used ... farm-saved seeds, which account for 65%-70% of the total seeds consumption, (ii) commercially produced seeds of the breeder, foundation and certified varieties
import, export, sell trade and deal in
trees, shrubs, plants, sprouts, seeds, roots, fruits, herbs and flowers of all
kinds and description; to promote ... positive mental health in children and adolescent with concern for
laying a foundation for better adulthood and future society; to take up work
to enhance
Dindigul. The
petitioner, as a Secretary of National Horticulture Research &
Development Foundation (NHRDF) Association, raised Industrial
Dispute. While these proceedings were pending, the petitioner ... authorities the irregularities committed by
A.K.Singh in procuring and disbursing seeds to the farmers and also
4/23
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