Exemption for marble goods extended to deliberately produced marble chips, not mere waste, under the tax notification.

"Marble goods" in the exemption notification was construed broadly to cover articles made or shaped from marble, but not mere waste or accidental by-product. Because the marble chips here were deliberately produced by grinding marble slabs, they were treated as marble goods and their turnover was exempt from tax. The argument that the notification was limited to goods of small-scale industries was not decided, as it had not been raised below and did not survive for adjudication.

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Issues: Whether marble chips sold by the assessee were exempt from tax as "marble goods" under the exemption notification issued under section 4 of the Act.

Analysis: The notification exempted the turnover of commodities listed in the attached schedules, including "marble goods". The expression "marble goods" was construed as wide enough to include articles made or shaped out of marble, but not mere waste or by-product arising in the course of production. On the facts found, the marble chips sold by the assessee were not waste; they were deliberately produced by grinding marble slabs. The question whether the notification was confined to goods of small-scale industries was not decided, as that contention had not been raised below and did not survive for adjudication.

Conclusion: Marble chips, as produced in the present case, were held to be "marble goods" and their turnover was exempt from tax.

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