M/S. SHAKTHI SEEDS PVT. LTD. vs DY. COMMNR. (CT)

The Supreme Court upheld the decision of the Andhra Pradesh High Court, affirming the dismissal of the Revision Petition under Section 22(1) of the Andhra Pradesh General Sales Tax Act, 1957. The Court ruled that the appellant, M/s. Shakthi Seeds (P) Ltd., failed to provide satisfactory evidence to establish that the seeds sold were both certified and truthfully labelled, as required for tax exemption under G.O.Ms. No. 604. The Court clarified that both conditions must co-exist for exemption, thus maintaining the Tribunal's interpretation of the Government Order.