Supreme Court: Sun-Dried and Fire-Burnt Bricks are Distinct but Taxed Alike Under Entry 32 of Schedule I & VII.

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....Classification of Fire Bricks – Entry 32, schedule I and Schedule VII – Supreme Court accepted that sun-dried bricks and fire burnt bricks are of two categories, in absence of specific entry being there generic and natural meaning had to be given to entry and same would have to be taxed as falling in same entry - HC....