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TaxReply India Pvt Ltd

SHRI SHALESH KUMAR SINGH
(Authority for Advance Ruling, Delhi)

Hon'ble Judges:

PANKAJ JAIN
VINAY KUMAR
Pet. Counsel
Prafull Gupta
Res. Counsel
Na

Petitioner / Applicant

SHRI SHALESH KUMAR SINGH
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Delhi

Date Apr 6, 2018
Order No.

04/DAAR/2018

Citation

2018(4) TAXREPLY 51
Original Order
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ORDER

Statement of Facts as per the Applicant: The applicant is interested in trading of 'Dried Tobacco Leaves' which would be purchased from registered dealer who in return purchases such Tobacco Leaves from Agriculturist / Farmers. Such registered dealer after purchasing it from Agriculturist / Farmers will sell the same to Applicant as it is without any further change in its form. 2.   Applicant after cleaning and removal of unwanted particles (Bhusa, Dust etc.) will further sell such 'Dried Tobacco Leaves' in wholesale market. During the above explained activity of cleaning and removal of unwanted particles (Bhusa, Dust etc), no essence or foreign particle will be added to the 'Dried Tobacco Leaves'. Such dried tobacco leaves will be sold in wholesale market without any branding on it. It is also clarified that such 'Dried Tobacco Leaves' are not fit for direct human consumption in any way. A flow chart of the entire agricultural activ....

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