Owning a farm and Owning a land are two different expressions; Poultry farm on leased land entitled for sales tax exemption: KER. 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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