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Issues: Whether earthen roofing tiles manufactured by a unit recognized and financed by the Kerala Khadi and Village Industries Board are exempt from tax as "pottery" under Entry 55 of the First Schedule to the Kerala Value Added Tax Act, 2003, or are taxable under Entry 18 of the Third Schedule to that Act as kiln-burnt flooring, roofing and earthen tiles.
Analysis: Entry 55 of the First Schedule was construed as a specially designed exemption for products notified for manufacturing units approved by the Khadi and Village Industries Board and the Commission, reflecting the social object of supporting khadi and village industries. The Board's statutory functions under the Kerala Khadi and Village Industries Board Act, 1957 were treated as central to that purpose. The Court held that the term "pottery" in this setting is of wide import and covers all articles made of clay and hardened by heat, including earthen roofing tiles. The specific fiscal entry in the Third Schedule was not treated as overriding the exemption where the product was made by a Board-recognized unit and certified for the benefit under the notification.
Conclusion: Earthen roofing tiles manufactured by the petitioner were held to fall within "pottery" under Entry 55 of the First Schedule and to be exempt from tax, not taxable under Entry 18 of the Third Schedule.
Ratio Decidendi: Where a fiscal exemption entry is enacted to protect products of Board-approved khadi and village industries, the term "pottery" must receive a broad contextual meaning that includes clay articles hardened by heat, including earthen roofing tiles.
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