AAAR : Upholds AAR, No exemption on mechanized cleaning of agricultural produce at a plant

Rajasthan AAAR upholds findings of AAR that activity of removing impurities from various agricultural produce such as saunf (fennel), dhaniya(cumin) and jeera in a ‘cleaning plant’ is not exempt; Notes that exemption is available only to processes carried out at agricultural farm not altering essential characteristics of produce and making it marketable at primary market; Observes that the cleaning activity is carried out mechanically at a factory away from the farm and c...