2024 (2) TMI 723

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....ripat 1. Heard Sri Ravi Shanker Pandey, learned Additional Chief Standing Counsel for the revisionist and Sri Ishir Sripat, learned counsel for the opposite party. 2. The revision petition was admitted on the following question of law:- "Whether on the facts and circumstances of the case, the Tribunal was legally justified in holding that granite stone block and pieces sold by the d....

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....e is an expensive item and was never meant to be included in Entry No. 109. 5. Entry No. 109 specifically includes "stone" with the caveat that the same shall not include glazed stone, marble and marble chips. 6. On an interpretation of the intention of the Legislature, I am of the view that glazed stone, marble and marble chips have been specifically excluded from the definition of "stone" ....