2006 (8) TMI 572

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.... the Departmental revision case is whether the Sales Tax Appellate 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 quantit....

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....tem does not fall under entry 17, the same will fall under entry 24 and hence exempt 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, Gree....

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.... What is easily not decomposable and what remains stable for twenty years, cannot be said to be organic 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 t....