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2. The item involved is said to fishing rope on which exemption is claimed. The question to be considered is whether the item is exclusively manufactured for use as fishing rope or whether it is for incidental use or in other words, among the multi-purpose use it can also be used for attachment to fishing nets and for other fishing devices. We feel the concerned authority can easily collect samples, verify market for the same after verifying with Matsyafed, Fisheries Co-operative Societies and even by arranging inspection of fishing nets generally used by fishermen through subordinate officers. We, therefore, do not find any necessity for referring the matter to Central Institute of Fisheries Technology which also may be familiar with fishing devices. We dispose of the appeal directing the appellant to make application before the authority under Section 94(1) of the KVAT Act and furnish all the data and materials including copies of the invoices raised on various dealers for the authority to recheck with resale made by such dealers and to see whether ultimate destination of the product is only fishermen for the purpose of use in fishing. We make it clear that atleast if the predominant use is for fishing purposes, the fact that somebody may incidentally use the product for other purpose, should not deny the benefit. On the other hand, a multi- purpose item should not be confined to the exempted category merely because it is used for fishing also. Appellant is granted three weeks time from now to apply for clarification and there will be direction to the statutory authority to issue clarification within two months thereafter. Pending clarification we direct the Assessing Officer to consider the claim in his own way and he is free to decide on the claim of exemption or rate of tax as part of adjudication. However, as and when clarification is issued, order will be modified in terms of the clarification, if it is at variance with the adjudication order. Appellant will be heard and will be given opportunity to produce whatever is the documents they want to rely on in support of their claim.