Appeal — The main activities carried over by the appellant are; Research and Development for general public; Providing Consultancy Service with respect to Marine Service; Testing Services (All types of testing services) with respect to agriculture and marine products; Training the Farmers, Entrepreneurs, Self-help groups, Students, Hatchery owners etc.; Sale of Fish, Crab (all kinds of seeds); Sale of Harvest- Fish; Sale of Artemia-Fish Feed (production and sales). Against the Advance Ruling framed by the Authority, appellant preferred appeal. Appellate authority found that the allegation is baseless and uncalled for. It is hoped that better counsel would prevail in future and decorum of language will be maintained and held that “we do not find any reason to interfere with the Order of the Advance Ruling Authority in this matter”. — Rajiv Gandhi Centre For Aquaculture, In Re… [2019] 14 TAXLOK.COM 077 (AAAR-Tamil Nadu)