1956 (11) TMI 24

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..... ty Commissioner of Commercial Taxes, Guntur. The facts are simple. The assessee-firm took on lease block No. II of Kolanukonda belonging to Sri D.V. Subramanya Sastri for a period of one year commencing from June, 1953, for a sum of Rs. 9,500. The assessee employed labourers and worked out the quarry. They sold the resultant metal, big and small stones, gravel and rubbish to third parties. The Sal .....

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..... on issued by the Government thereunder. "Section 6(1): The State Government may, by notification in the Fort St. George Gazette, make an exemption, or reduction in rate, in respect of any tax payable under this Act(i) on the sale of any specified class of goods, at all points or at any specified point or points in the series of sales by successive dealers." Notification G.O. No. 2786 dated 25th Oc .....

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..... g contracts of the material mentioned therein. We cannot agree with the learned counsel that the words quarrying contracts qualified only the word "gravel". The more reasonable interpretation is that the words "quarrying contracts" qualified earthwork, laterite, metal, sand, jelly and gravel. If so construed, what is exempted is quarrying contracts of those materials but not the out and out sale o .....

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