SIVAYA GRAMODYOG SANSTHAN Vs. COMMISSIONER OF SALES TAX

JUDGEMENT

(1.) These are three revisions filed by the applicant against the order of Tribunal dated April 10, 1992 relating to assessment years 1982 -83, 1983 -84 and 1984 -85. The applicant was carrying on the business of manufacture and sales of Dricks. For the assessment year 1982 -83, the applicant was holding a certificate from Khadi Gramodyog Commission and on the basis of certificate, the applicant had claimed exemption on the turnover of bricks. The certificate was initially granted by the U.P. Khadi Gramodyog Board, Meerut, on August 16,1982 temporarily which was valid up to February 15, 1983. The certificate was issued for manufacturing of bricks and tiles. The permanent registration was granted on March 23, 1983 which was valid up :o March 22, 1984. In this way, the applicant was holding certificate from the U.P. Khadi Gramodyog Board for the years 1982 -83 and 1983 -84. Tribunal has observed that the applicant was not holding certificate for the year 1984 -85. The applicant had claimed exemption on the turnover of bricks under the Notification No. ST -II -5025/X -6 -(12) -79 -U.P. Act -XV -48 -order -79, dated June 30, 1979 claiming that under the aforesaid notification, cottage pottery industries is covered and since the brick -kiln falls under 'Cottage pottery industries', hence, the turnover of unit should be exempted. The assessing authority, first appellate authority and the Tribunal have rejected the claim of exemption. Tribunal held that the brick -kiln does not fall under the entry of 'cottage pottery industries'.

(2.) I have heard Sri Amitabh Agarwal, learned Counsel for the applicant and Sri M. R. Jaiswal, learned Standing Counsel.

(3.) HINDI version of the notification, at serial No. 3 of the Schedule reads as 'Mitti Ki Vastuye' (Potteries Ka Kutil Udyog). The learned Counsel for the applicant contended that the brick is pottery item. The pottery covers item which are made of clay and fired, therefore, bricks being a pottery item made of clay and firing, falls under 'pottery'. He relied upon the Dictionary meaning of word 'pottery'.