https://www.taxtmi.com/caselaws?id=163385 The term "pottery" in the 30 June 1979 exemption notification was construed broadly to include brick-making, because bricks are made from clay and hardened by heat. On that basis, a brick-kiln fell within the wider expression "cottage pottery industries" for the earlier exemption period. The later notification dated 31 January 1985, which expressly excluded bricks and tiles, was treated as confirming that bricks had been covered before that exclusion took effect. The exemption was nevertheless confined to the period during which the assessee held a valid Khadi Gramodyog certificate, so relief could extend only up to the date the certificate remained effective. en-us Wed, 10 Dec 2003 00:00:00 +0530 Tue, 01 Apr 2014 17:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163385 The term "pottery" in the 30 June 1979 exemption notification was construed broadly to include brick-making, because bricks are made from clay and hardened by heat. On that basis, a brick-kiln fell within the wider expression "cottage pottery industries" for the earlier exemption period. The later notification dated 31 January 1985, which expressly excluded bricks and tiles, was treated as confirming that bricks had been covered before that exclusion took effect. The exemption was nevertheless confined to the period during which the assessee held a valid Khadi Gramodyog certificate, so relief could extend only up to the date the certificate remained effective. Case-Laws VAT and Sales Tax Wed, 10 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163385