TMI Blog2003 (12) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... st 16, 1982 temporarily which was valid up to February 15, 1983. The certificate was issued for manufacturing of bricks and tiles. The permanent registration was granted on March 23, 1983 which was valid up to March 22, 1984. In this way, the applicant was holding certificate from the U.P. Khadi Gramodyog Board for the years 1982-83 and 1983-84. Tribunal has observed that the applicant was not holding certificate for the year 1984-85. The applicant had claimed exemption on the turnover of bricks under the Notification No. ST-II-5025/X-6-(12)-79-U.P. Act-XV-48order-79, dated June 30, 1979 claiming that under the aforesaid notification, cottage pottery industries is covered and since the brick-kiln falls under Cottage pottery industries , ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries Commission Act, 1956, or the Uttar Pradesh Khadi and Village Industries Board Act, 1960, as reproduced in the schedule hereunder: SCHEDULE 1.. . . . 2.. . . . 3.. Cottage pottery industry; . . . Hindi version of the notification, at serial No. 3 of the Schedule reads as Mitti Ki Vastuye (Potteries Ka Kutil Udyog). The learned counsel for the applicant contended that the brick is pottery item. The pottery covers item which are made of clay and fired, therefore, bricks being a pottery item made of clay and firing, falls under pottery . He relied upon the Dictionary meaning of word pottery . It is relevant to consider the Dictionary meaning of word pottery . In Encyclopedia Americana. Vol. 22 page 471 defines th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as distinguished on the one hand from porcelain and stoneware and on the other from brick and tile. In the case of South Gujarat Roofing Tiles Manufacturers Association v. State of Gujarat AIR 1977 SC 90 the honourable Supreme Court has observed as follows: Pottery is an expression of a very wide import, embracing all objects made of clay and hardened by heat. The aforesaid notification of 1979 has been amended by Notification No. ST-2-7037/X-7(23)/83-U.P. Act-XV-48-order-85, dated January 31, 1985. The said notification reads as follows: In exercise of the powers under clause (b) of section 4 of the Uttar Pradesh Sales Tax Act, 1948 (U.P. Act No. XV of 1948), read with section 21 of the Uttar Pradesh General Clauses Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f pottery, observation of the honourable Supreme Court is covered in pottery . There is no reason to give a narrow interpretation to the word pottery industries. The wider meaning of the cottage pottery industries includes brick also. The brick-kiln is mainly a rural based industries. The intent of the notification was also to provide exemption to the rural based industries. Therefore, there is no reason that such exemption may not be extended to the brick-kiln. When Legislature intended to withdraw the exemption to the brick-kiln, the same was specifically excluded from the entry, vide, notification dated January 31, 1985. In this view of the matter, I am of the view that brick-kiln is covered under cottage pottery industries and entitled ..... X X X X Extracts X X X X X X X X Extracts X X X X
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