2006 (8) TMI 572

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Tribunal is justified in upholding claim of sales tax exemption on the respondent's product marketed in the name Neopeat . The counsel for respondent produced a sample copy of the product which is made of coir pith or coir fibre dust with short length fibres. In the course of defibreing coir pulp, substantial quantity of dust or coir pith is obtained. Long length fibres are recovered and the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... from tax. In order to appreciate the alternate contentions, we have to refer to entry 17 and entry 24 of the Third Schedule to the KGST Act which provide for exemption of certain goods from sales tax. The said entries are extracted hereunder for easy reference: 17. Cow dung, wood ash, poultry manure, Green manure, compost, town compost, fish manure and organic manure including neem cake a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... rganic manure comparable to the items specified in entry 17. Moreover, organic manure itself was introduced in the Schedule only by Act 7 of 2001 with effect from July 23, 2001 which is much after the year for which the assessment in question arose. However, even though the respondent's argument that the item is exempt as organic manure is unacceptable, we are of the view that the item will fa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X