Dismissing the appeal of the revenue the Court held that ; providing services of seed certification agency is an advancement of general public activity . Entitle to registration . ( AY. 2002-03 to 2005 -06)
CIT v. Rajasthan State Seed And Organic Production Certification. (2018) 408 ITR 513 (Raj) (HC)
S. 12A : Registration –Trust or institution- Seed certification agency- Advancement of object of general public utility – Entitle to registration .[ S.2(15) ]