2024 (2) TMI 723

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..... tification No. KA.NI-2-421/XI-9(1) dated 31.03.2011 - HELD THAT:- Entry No. 109 specifically includes stone with the caveat that the same shall not include glazed stone, marble and marble chips. On an interpretation of the intention of the Legislature, it is found that glazed stone, marble and marble chips have been specifically excluded from the definition of stone in Entry No. 109. If th .....

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..... rdingly, this revision petition is dismissed. - HON'BLE SHEKHAR B. SARAF, J. For the Revisionist :- Ravi Shanker Pandey For the Opposite Party :- Ishir Sripat 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 q .....

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..... No. 109 only includes substances that are of less value as the items included therein are sand, gitti, 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. 109 specifically includes stone with the caveat that the same shall not include glazed stone, marble and marble chips. 6. On an inte .....

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