1992 (6) TMI 167

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..... he 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 the goods are also sold by an institution which is recognised by the .....

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..... 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 wants it. We have to interpret the notification as it stands in whi .....

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