AAR: Rules on taxability of tobacco leaves including graded/butted/redried tobacco leaves

Andhra Pradesh AAR rules on taxability of tobacco leaves, graded/butted/redried tobacco leaves; Observes that the applicant is engaged in purchase of tobacco leaves brought by tobacco farmers at Tobacco Auction Platforms in case of FCV variety or directly from farmers in case of non- FCV variety and subsequently selling them to exporters or manufacturers of tobacco; Perusing the facts, observes that the process of tobacco from field to final product, the green leave...