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 are discussed as falling within the broad contextual meaning of "pottery" under Entry 55 of the First Schedule to the Kerala Value Added Tax Act, 2003. The note explains that this exemption entry was intended to support Board-approved khadi and village industries, and that clay articles hardened by heat, including roofing tiles, may qualify for that benefit. It also notes that the specific taxable entry for kiln-burnt flooring and roofing tiles was not treated as overriding the exemption where the unit was Board-recognised and certified. en-us Thu, 12 Mar 2026 00:00:00 +0530 Fri, 03 Apr 2026 08:49:27 +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 are discussed as falling within the broad contextual meaning of "pottery" under Entry 55 of the First Schedule to the Kerala Value Added Tax Act, 2003. The note explains that this exemption entry was intended to support Board-approved khadi and village industries, and that clay articles hardened by heat, including roofing tiles, may qualify for that benefit. It also notes that the specific taxable entry for kiln-burnt flooring and roofing tiles was not treated as overriding the exemption where the unit was Board-recognised and certified. Case-Laws VAT / Sales Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789075