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AOV AGRO FOOD PVT. LTD.
(Authority for Advance Ruling, Haryana)

Hon'ble Judges:

SANGEETA KARMAKAR
VIJAY KUMAR SINGH
Pet. Counsel
Ashok Misra
Aman Sharma
Res. Counsel
Na

Petitioner / Applicant

AOV AGRO FOOD PVT. LTD.
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Haryana

Date Apr 11, 2018
Order No.

HAR/HAAR/R/2017-18/7

Citation

2018(4) TAXREPLY 109
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ORDER

M/s. AOV Agro Food Pvt. Ltd. (‘AOV') is engaged in slaughtering and processing of poultry/sheep/goat meat and supplies products export and domestic market and Army against tender. M/s. AOV supplies to Army Sheep/goat meat in carcasses of different weight and size in frozen Slate and similarly whole chicken of different weight and size is also supplied in frozen State. The packing and dispatch pattern for both mutton and chicken is claimed to be as under:- (i) Mutton Each frozen carcass is put in LDPE bag (primary packing) which is not sealed and no weight is mentioned on such LDPE bags. Thereafter, generally two of such LDPE bags are put in HDPE bags (secondary packing) and manually the weight of both the packed carcasses is mentioned on the secondary packing by a marker. (ii) Poultry Each frozen chicken is packed in LDPE bug (primary packing) which is not sealed and no weight is mentioned on such LDPE bags. Thereafter, such LDPE bags are put in HDPE ha....

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