Page 144 - GSTL_23rd July 2020_Vol 38_Part 4

510 GST LAW TIMES [ Vol. 38
11. Our submissions
The Appellant wishes to place its humble objections to the findings in the
Impugned Order :
(a) Supply being naturally bundled
The word “naturally bundled” is not defined under GST law. Bundled
supplies of Electroink along with all consumables are supplied as a bun-
dle “according to the usual course of things”
The Impugned Order has held that the bundled supply of Electroink and
consumables are not “naturally” bundled as the end customers are con-
tractually required to procure all goods from the Appellant. The Im-
pugned Order has further held that while the arrangement qualifies as
being supplied in a bundle, the arrangement does not qualify as being
“naturally” bundled as the same does not fall under the dictionary
meaning of the phrase “naturally”.
Through the following submissions, the Appellant place evidence that
the supply of Electroink along with the consumables qualify as being
“naturally” bundled and are covered under the dictionary definition of
“naturally”.
12. We wish to place the dictionary meaning of the word “naturally” as
defined in the Merriam Webster’s dictionary that is quoted in the Impugned
Order :
“As per Merriam Webster
1 : by nature: by natural character or ability
• naturally timid
2 : according to the usual course of things: as might be expected
3a : without artificial aid
4 : with truth to nature : realistically
Without special intervention; in a natural manner.”
[Emphasis supplied]
13. We wish to submit that the bundle of Electro Ink and consumables
supplied under the Click program are so bundled naturally as they are supplied
“according to the usual course of things” or “as expected by the trade and indus-
try.
To this extent, the Appellant submits as follows :
• Functionally, all the supplies including Electroink and consumables
are supplied naturally as a bundle to achieve the print which is the
intention of the end customer.
• To this extent, we submit a certificate from the Chartered Engineer
to support our claim;
• We further wish to submit brochures, pamphlets and trade litera-
ture to substantiate that the industry in general works on the Click
model;
• We have enclosed a self-declaration on the usage of standard inks;
• Further, we wish to submit that the working of the HP Indigo print-
ing press substantiates that the Elertrolnk and the consumables are
used in conjunction with each other to deliver the print :
GST LAW TIMES  23rd July 2020  144