Defination of fly ash brick.

[SHIBASANKAR BARIK]

Dear Sir/Madam

I have submitted herewith my problem:-

The Odisha Value Added Tax, 2004 does not define the commodity 'FLY ASH BRICK' which is a tax exempted goods under the Act. Usually, in order to manufacture 'fly ash brick' one can use Fly ash, Gypsum, Lime and Sand/Crusher dust. It is also possible to manufacture 'fly ash brick' by using Fly Ash, Cement and Dolochar Dust. If a 'Fly Ash Brick' manufacturer uses Fly Ash by any percentage by weight out of total raw material consume to manufacture 'Fly Ash Brick' , then the said product is called as 'FLY ASH BRICK' and the same item considered to be the tax exempted goods or not. Lets say, a 'fly ash brick' manufacturer uses Fly Ash by 30%, Cement 5% and Dolochar 65% by weight for manufacturing of 'fly ash brick', then, under the circumstances the brick manufactured is said to be the 'FLY ASH BRICK' or not.

Thanking you all.

AI Summary

Debate Over 'Fly Ash Brick' Classification Under Odisha VAT: Is 30% Fly Ash Enough for Tax Exemption? A forum participant raised a query regarding the classification of 'fly ash brick' under the Odisha Value Added Tax, 2004, which does not define the term despite its tax-exempt status. The participant questioned whether a brick composed of 30% fly ash, 5% cement, and 65% dolochar qualifies as 'fly ash brick.' One respondent affirmed that such a composition should be considered fly ash brick due to its environmental benefits. Another respondent suggested consulting a technical expert since VAT does not define the term.