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1989 (5) TMI 298 - SC - VAT and Sales TaxExemption on hand-made country bricks manufactured by the potters - Held that:- Having regard to the purpose of the notification and the expression used the High Court came to correct conclusion. After all, exemption is to be strictly construed. In the premises, the judgment and order of the High Court do not call for any interference. Shri Shanti Bhushan, learned counsel, submission that the country bricks or country tiles "need not be produced" by village artisans or co-operative societies, majority of which is village artisans & The requirement of production by village artisans was not required in respect of country tiles or country bricks is unable to be accepted this construction. Grammatically, this construction is not permissible. Indeed, it would also defeat the purpose intended to be served by the exemption notification if this construction is accepted. Shri Shanti Bhushan submitted that the country bricks need not be produced by the members of the petitioner-association themselves. The expression "produced", Shri Shanti Bhushan submitted, would not apply to the expression "country bricks". It is difficult, as mentioned hereinbefore, to accept this submission in the context of the expression used.
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