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TMI Blog1989 (5) TMI 298X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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. - Special Leave Petition (Civil) No. 3261 of 1989, - - - Dated:- 25-5-1989 - SABYASACHI MUKHARJI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made, the notification was amended on 15th May, 1975. The G.O. Ms. No. 590, C.T. R.E. Department dated 15th May, 1975, stated as follows: "No. 590 Commercial Taxes and Religious Endowments, dated 15th May, 1975. The Madras State Pottery Industries Association has requested to the Government to grant exemption from payment of tax under the Tamil Nadu General Sales Tax Act, 1959, on hand-made country bricks manufactured by the potters of Srivilliputhur in Ramanathapuram District for the reason that hand-made bricks are pottery articles and products of village pottery industry. The Board of Revenue has recommended that bricks and tiles manufactured by genuine village artisans may be exempted from the tax under the Tamil Nadu General Sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... papers, viz., G.O. Ms. No. 3346, Revenue, dated 30th August, 1962, read with Notification No. II(I)/CTRE/555/75 dated 15th May, 1975, will not apply to the persons enumerated above since they are not village artisans. The said Government order was intended only to help the poor village artisans and not to the persons enumerated above. 2.. Hence, I see no merit in this writ petition. This writ petition is, therefore, dismissed. No costs." Aggrieved thereby, the petitioner-association seeks the leave to appeal to this Court. Shri Shanti Bhushan, learned counsel, submitted 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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