Exemption from payment of sales tax granted to poultry farmers available even if farm is on leased land: Kerala HC

EXCISE/ST/VAT : Where assessee was conducting its own poultry farms within State and chicks were reared into broiler birds under complete supervision of assessee, conditions for eligibility for exemption as per prevailing notification SRO.No.1090/99 as amended by SRO.No.291/2000 and SRO.No.877/2000 were satisfied and assessee will be entitled to benefit of exemption for assessment year 2000-01 even though land on which farm was conducted was a leased land as without owning any land, one can own

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