2024 (2) TMI 7

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..... notification No.KANI-2-421/XI-9(1) dated 31.03.2011 or not - HELD THAT:- On an interpretation of the intention of the Legislature, the glazed stone, marble and marble chips have been specifically excluded from the definition of stone in Entry No.109. If the Legislature wanted to exclude granite stone, the same could have very well been done by the amendment carried out on March 31, 2011. If on .....

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..... e Opposite Party : Ishir Sripat ORDER HON'BLE SHEKHAR B. SARAF, J. 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 legal .....

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..... i,bajri, kankar, stone ballast, stone . He submits that granite stone is an expensive item and was never meant to be included in Entry No.109. 5. Entry No.l09 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 chi .....

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