Step 1: Understanding the Concept:
Seed dormancy is a natural mechanism that prevents immediate germination of viable seeds under unfavorable conditions.
Stratification is a moist-cold treatment ($2 - 5^\circ\text{C}$) used to break physiological embryo dormancy.
Step 2: Detailed Explanation:
Let us analyze both statements:
Assertion A Analysis: Freshly harvested grape seeds (Vitis vinifera) exhibit physiological dormancy and require cold-moist stratification for $60 - 90\text{ days}$ to trigger germination.
This treatment significantly increases the germination percentage, making Assertion A true.
Reason R Analysis: Dormant grape seeds contain high levels of endogenous growth inhibitors, such as Abscisic Acid (ABA) and phenolic compounds, and very low levels of germination promoters like Gibberellins (GA).
Cold stratification works by gradually reducing ABA and phenolic levels while increasing GA synthesis, which activates hydrolytic enzymes to break down food reserves.
Therefore, dormant seeds contain low levels of GA and high levels of phenols, making the statement in Reason R false.
Step 3: Final Answer:
Since Assertion A is true but Reason R is false, the correct option is (C).