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NATIONAL DAIRY DEVELOPMENT BOARD
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Hardik Shah
Res. Counsel
Na

Petitioner / Applicant

NATIONAL DAIRY DEVELOPMENT BOARD
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Feb 22, 2019
Order No.

GUJ/GAAR/Ruling/2019/1

Citation

2019(2) TAXREPLY 577
Original Order
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ORDER

The applicant, NDDB, is a statutory body constituted by an Act of Parliament, namely the National Dairy Development Board Act, 1987 (NDDB Act); the objectives of NDDB include promoting dairy and other agriculture based industries; and the activities undertaken by NDDB, to fulfill its objectives, not only include technical or administration assistance but also financial assistance. 1.1 The applicant submitted that the NDDB Act has specifically authorized NDDB to undertake the activity of financing, including lending and borrowing money, for diverse purposes. The applicant pointed out following relevant sections of the NDDB Act. “(d) designing, planning, promoting, developing, constructing, sponsoring and setting up of dairy industries and undertaking any other related promotional activity including financing of the same;” “(I) providing financial, technical, administrative, managerial or other assistance or taking Such measures as may be necessary- (....

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