https://www.taxtmi.com/caselaws?id=789075 Earthen roofing tiles made by units recognised and financed by the Khadi and Village Industries Board fall within "pottery" for the relevant sales-tax exemption. The exemption is framed to support Board-approved khadi and village industries, and its context supports a broad meaning of pottery covering clay articles hardened by heat. Consequently, the specific taxable entry for kiln-burnt flooring, roofing and earthen tiles does not displace the exemption where the manufacturing unit is Board-recognised and the product is certified for the notified benefit. 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 made by units recognised and financed by the Khadi and Village Industries Board fall within "pottery" for the relevant sales-tax exemption. The exemption is framed to support Board-approved khadi and village industries, and its context supports a broad meaning of pottery covering clay articles hardened by heat. Consequently, the specific taxable entry for kiln-burnt flooring, roofing and earthen tiles does not displace the exemption where the manufacturing unit is Board-recognised and the product is certified for the notified benefit. Case-Laws VAT / Sales Tax Thu, 12 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789075