M.P.ROSHILDAS Vs. STATE OF KERALA

JUDGEMENT

(1.) The question raised in these revisions for the assessment years 2003-04 and 2004-05, is regarding the exemptions to units recognized by the Khadi and Village Industries Board. The question of law raised is re-framed as follows:

(2.) We have heard the learned counsel for the petitioner as also the learned Senior Government Pleader.

(3.) The revision petitioner, in the earlier years, was granted exemption for the very same unit manufacturing hollow bricks. The exemption claimed was also based on a certificate issued by the Khadi and Village Industries Board. One of such certificates issued is produced as Annexure D. It specifically certifies that A-One Cement Hollow Bricks, is financed and recognized by Kerala Khadi and Village Industries Board 'for development of lime manufacturing unit under Lime Industry'(sic). The certificate also shows that the revision petitioner is the Proprietor of the unit. The said certificate has been issued specifically for Sales Tax exemption as admissible under S.R.O.No.1048/05 dated 30.11.2005. The Tribunal has found that manufacturing of Cement Hollow Bricks is not manufacturing of lime, which is an entirely different process.