1992 (6) TMI 167

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..... ding 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 .....

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..... nd 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 .....

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..... fore any of the authorities below, nor again in these revision cases. The point raised is essentially one of fact, which, if true, should have been raised before the authorities. We are not therefore inclined to entertain this plea made for the first time before us at the stage of arguments. The tax revision cases therefore fail. They are dismissed accordingly. Petitions dismissed.
Case laws .....

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