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TMI Blog2015 (4) TMI 336X X X X Extracts X X X X X X X X Extracts X X X X ..... or fish products' for the purpose of rule 6DD(e) of the Rules would include, besides the fishermen, any headman of fishermen, who sorts the catch of fish brought by fishermen from the sea, at the sea shore itself and then sells the fish or fish products to traders, exporters etc. It is only when fish is purchased from a trader; broker or any other middleman, the benefit of the aforesaid provision is not available. The assessee is a trader/exporter of fish. The assessee has purchased the fish from the fishermen or the headman of the fisher and once the purchase is made of fish from the aforesaid persons, no disallowance under sub-section (5) shall be made, even if any portion in a sum exceeding twenty thousand rupees is made to a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,14,283/- made by the assessing officer by invoking Section 40A(3) of the Act. 3. The assessee preferred an appeal before the Tribunal against the said order. The Tribunal held once the majority of the fish was purchased through banking channel, there was no reason to invoke the provision of Section 40A(3) of the Act for the entire purchases solely on the issue that the payments were not made to the producer of fish and therefore allowed the appeal and set aside the order of the assessing authority. Aggrieved by the said order, the Revenue is in appeal. On 9.9.2010, the appeal came to be admitted to consider the following substantial question of law:- Whether the Tribunal was justified in setting aside the order of the Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h products' used in rule 6DD(e)(iii) would include 'other marine products such as shrimp, prawn, cuttlefish, squid, crab, lobster etc.'. 8. The argument of learned Counsel for the Revenue is the assessee has not produced any material to show that they have purchased this fish from the producer. Therefore, the assessee is not entitled to the benefit of Rule 6DD of the Rules. 9. The material on record discloses that the assessee procures fish from sea shore bordering Goa to Kochi and has been able to make export turn over of more than ₹ 10 crores. The 'producers' of 'fish or fish products' for the purpose of rule 6DD(e) of the Rules would include, besides the fishermen, any headman of fishermen, who so ..... X X X X Extracts X X X X X X X X Extracts X X X X
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