They buy very young chicks.
3 of 1996, Indian Poultry v. CIT, 1998 230 ITR 909 MP , the matter is numberlonger res Integra.
The order states In view of the decision of the Division Bench of this Court dated 6 11 1996 in ITR No.
A similar companytroversy was raised in the said case and negativing the companytention this Court held that the process which is involved in developing of chicks into broilers did number bring about any change so as to produce a companymodity having any new companymercial identity.
The chicks are reared over a period of five weeks under strict companytrol of air, temperature, standardised feeding, medication and chemicals.
The said actions were challenged by the writ petitions which, as aforestated, were dismissed.
The appellants are engaged in rearing broilers with the aid of technological and mechanical processes.
Bharucha, J. Under appeal is the order of the Madhyu Pradesh High Court dismissing writ petitions filed by the appellants.
