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.

[YAGAY andSUN]

Dear SHIBASANKAR BARIK,

In our view, such composition would be resulted in and shall be treated as fly ash brick since purpose of fly ash brick is to save environment by using fly ash and by saving the fertile upper layer of soil.

Regards,

YAGAY and SUN

[Ganeshan Kalyani]

Sir, I think the query is required to be consulted to a technical person. In VAT the term is not defined. Thanks.

AI Summary

Classification of fly ash brick: composition-based test may determine VAT exemption, technical verification recommended before claim. Whether a brick qualifies as a fly ash brick for VAT exemption is uncertain because the Odisha VAT statute lacks a definition; the query asks if any percentage of fly ash by weight in the mix suffices. One reply treats any composition containing fly ash as a fly ash brick based on environmental purpose, implying exemption; another advises consulting a technical expert since VAT does not define the term and technical standards may determine classification.