Page 179 - GSTL_2nd July 2020 _Vol 38_Part 1

2020 ] S. NARENDRAKUMAR AND CO. v. COMMISSIONER OF CGST, MUMBAI EAST 97
the appellant despite the fact that the products supplied by the Appellants are
nothing but ‘food stuff’ which is eligible for exemption under the mega exemp-
tion Notification No. 25/2012-S.T. dated 20-6-2012. Per contra Learned Author-
ised Representative appearing on behalf of Revenue reiterated the findings rec-
orded in the impugned order and prayed for dismissal of the appeal. He also
submitted that the appellants failed to produce the requisite documents before
both the authorities below in support of its refund claim.
4. In this matter the refund claimed by the appellant pertains to ‘trans-
fer of goods by rail’ which, according to the appellant, was inadvertently paid by
the appellant although the same was exempted by virtue of Notification No.
25/2012-S.T. So far as the submission of documents before the adjudicating au-
thority is concerned, in the absence of any evidence to the contrary produced by
Revenue, in view of the facts herein it is established that the said letter dated
4-10-2013 along with invoices was submitted by the appellant before the passing
of the Order-in-Original dated 11-10-2013 but despite that the same was not tak-
en into consideration by the Adjudicating Authority. I find that despite recording
the submission of the appellant about non-consideration of the aforesaid letter
along with invoices submitted by the appellant, which the appellants claimed to
have submitted before the passing of the Order-in-Original, Learned Commis-
sioner did not record any finding about the admissibility or otherwise of these
documents and simply observed that these documents might have been submit-
ted after passing of the Order-in-Original since it did not find mention in the or-
der of the Adjudicating Authority. I am surprised on the conduct of both the au-
thorities below in this matter as none of them took trouble of going through the
invoices produced by the appellant. Learned Commissioner ought to have taken
these documents into consideration while passing the impugned order as they
are relevant documents for the just decision of the case. I have gone through the
letter dated 4-10-2013 as well as invoices produced along with it. A bare perusal
of the same would establish as to how much tax the appellant have paid on
transfer of goods by Rail and how much on transfer of goods by Road. So far as
the issue about applicability of Notification No. 25/2012 is concerned, I have
gone through the aforesaid notification. Clause (i) of Serial No. 20 of Notification
No. 25/2012-S.T., dated 20-6-2012 exempts the services provided by way of
transportation by rail from one place in India to another of ‘Food Stuff’ including
flowers, tea, coffee, jiggery, sugar, milk products, edible oil, excluding alcoholic
beverages. The definition of ‘Food stuff’ has not provided anywhere in the Fi-
nance Act, 1994. The word ‘food stuff’ which has been used of in Clause (i) of
Serial No. 20 of the aforesaid notification is ‘inclusive’ and not ‘exhaustive’. It is
general principle of interpretation that the word ‘includes’ or ‘including’ when
used, enlarges the meaning of the expression defined so as to comprehend not
only such as things as they signify according to their natural import but also
those things which the clause declares that they were included. It also means that
the Legislature does not intend to restrict the scope of the clause. It makes the
definition enumerative but not exhaustive. That is to say, although the term will
retain its ordinary meaning but its scope would be extended to bring within it
matters, which in its ordinary meaning may or may not comprise. When a clause
uses the word ‘includes’ it is prima facie extensive. From time to time, spices have
been held to be food stuff by various Courts including the Hon’ble Supreme
Court. In my opinion ‘food stuff’ could be any substance that is used as food or
to make food and therefore, the spices/masale can be termed as ‘food stuffs’ and
falls within the exemption notification as aforesaid.
GST LAW TIMES  2nd July 2020  179