query on applicability of section 40A(3)

Rule 6DD applies only to these transactions (related to agriculture)
1. any primary agricultural credit society as defined in clause (cii)of section 2 of the Reserve Bank of India Act, 1934 (2 of 1934), or any primary credit society as defined in clause (civ) of that section ;
2. where the payment is made for the purchase of—
   (i)   agricultural or forest produce ; or
  (ii)   the produce of animal husbandry (including hides and skins) or dairy or poultry farming ; or
(iii)   fish or fish products ; or
(iv)   the products of horticulture or apiculture,
to the cultivator, grower or producer of such articles, produce or products;
 
Cold storage plant only stores on behalf of the client. hence payments made by cold storage plant for any of the above transaction will be eligible for relaxation under Rule 6DD, only if he buys from the above persons on his own account.
 
 thanking u for ur advise

and one more query whether vat payble on the plant&machinary and other assets can