2026-VIL-302-KER
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VAT High Court Cases

Kerala Value Added Tax Act, 2003 - Tax exemption for village industries - The petitioner, a cooperative society recognized and financed by the Kerala Khadi and Village Industries Board, is engaged in manufacturing 'earthen roofing tiles'. The authorities sought to tax the products at 4% under the 'Kiln-burnt flooring, roofing and earthen tiles' category, instead of granting exemption under the 'pottery' category as claimed by the petitioner - Whether the products of the petitioner, being recognized and financed by the Khadi Board, are eligible for exemption from VAT under Entry No.55 of the First Schedule of the Kerala VAT Act, 2003 as 'pottery', or whether they should be taxed under Entry No.18 of the Third Schedule as 'Kiln-burnt flooring, roofing and earthen tiles' – HELD - The Entry No.55 of the First Schedule, which provides exemption for products notified by the Khadi and Village Industries Commission and manufactured by units approved by the Khadi Board, should be interpreted liberally to further the objective of promoting village industries. The word 'pottery' has a wide meaning encompassing all objects made of clay and hardened by heat, including the petitioner's 'earthen roofing tiles' - The primary purpose of Entry No.55 is to support and develop Khadi and Village Industries, which would be undermined if a narrow interpretation is adopted - The petitioner entitled to exemption from tax under Entry No.55 of the First Schedule of the KVAT Act, 2003 for its 'earthen roofing tiles' as 'pottery' – The impugned orders are set aside and the revisions are allowed
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