https://www.taxtmi.com/caselaws?id=161864 An exemption for the cottage pottery industry under the relevant sales tax notifications was construed by applying the ordinary meaning of "pottery". The Court referred to standard dictionary usage and held that earthenware is distinct from bricks and tiles; on that basis, earthen tiles could not be treated as pottery. The broader interpretation adopted by the Tribunal was therefore unsustainable. The exemption did not extend to the manufacture of earthen tiles, and the Tribunal's order was set aside to that extent. en-us Thu, 28 Jul 2005 00:00:00 +0530 Sat, 08 Feb 2014 13:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161864 An exemption for the cottage pottery industry under the relevant sales tax notifications was construed by applying the ordinary meaning of "pottery". The Court referred to standard dictionary usage and held that earthenware is distinct from bricks and tiles; on that basis, earthen tiles could not be treated as pottery. The broader interpretation adopted by the Tribunal was therefore unsustainable. The exemption did not extend to the manufacture of earthen tiles, and the Tribunal's order was set aside to that extent. Case-Laws VAT and Sales Tax Thu, 28 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161864