https://www.taxtmi.com/caselaws?id=789075 Earthen roofing tiles manufactured by a unit recognised and financed by the Kerala Khadi and Village Industries Board were held to qualify as "pottery" under Entry No. 55 of the First Schedule to the Kerala Value Added Tax Act, 2003, because that entry is a special exemption meant to support Board-approved village industry units and must be construed purposively. The Court accepted the broad meaning of pottery as clay articles hardened by heat and treated the Board's recognition and certification as relevant to the exemption. The competing classification under Entry No. 18 of the Third Schedule did not displace the special exemption, and the goods were held exempt from tax. en-us Thu, 12 Mar 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789075 Earthen roofing tiles manufactured by a unit recognised and financed by the Kerala Khadi and Village Industries Board were held to qualify as "pottery" under Entry No. 55 of the First Schedule to the Kerala Value Added Tax Act, 2003, because that entry is a special exemption meant to support Board-approved village industry units and must be construed purposively. The Court accepted the broad meaning of pottery as clay articles hardened by heat and treated the Board's recognition and certification as relevant to the exemption. The competing classification under Entry No. 18 of the Third Schedule did not displace the special exemption, and the goods were held exempt from tax. Case-Laws VAT / Sales Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789075