1992 (6) TMI 167

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ing of fact entered by the Tribunal is that the soap dealt with by the assessee was manufactured by a unit recognised by the Khadi and Village Industries Commission constituted under the Khadi and Village Industries Commission Act, 1956 and as such it was entitled to the exemption under S.R.O. No. 287/64. The contention of the learned Government Pleader is that the exemption is available only if t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d sold by them. That is the effect of the words "and/or", though it does lead to a certain amount of overlapping. Acceptance of the contention of the learned Government Pleader will mean that we have to read the words "manufactured and/or sold" as "manufactured and sold". It is not possible for this Court to redraft the notification to read it in the manner in which the learned Government Pleader ....