- (1.) This is an application for special leave to appeal from the judgment and order of the High Court of Madras dated 22nd February, 1989. The petitioner-association was a registered association under the Societies Registration Act and us members, it was claimed, were manufacturing bricks with the aid of village artisans in small-scale. It was asserted by the petitioner that these bricks are hand-made and made out of baked clay and stoneware. Power, it is said, is not used for the purpose of manufacturing the bricks. These products were called "country bricks" and as and when they are arranged in chambers, these were also called "chamber bricks". There are two types of bricks, namely, mechanised bricks which are manufactured with the aid of power and hand-mould bricks (otherwise called "country bricks") which are manufactured by the village artisans without the aid of power. It appears there was a notification in 1962. Vide the said notification, the Government of Tamil Nadu had exempted from sales tax levied under the Tamil Nadu General Sales Tax Act, 1959, sales of pottery made of baked clay and stoneware by village artisans or co-operative societies, that is to say, articles made of baked clay and stoneware. In view of the representations made, the notification was amended on 15th May, 1975. The G.O. Ms. No. 590, C.T. & R.E. Department dated 15th May, 1975, stated as follows : No. 590 Commercial Taxes and Religious Endowments, dated 15th May, 1975.
(2.) The Madras State Pottery Industries Association has requested to the Government to grant exemption from payment of tax under the Tamil Nadu General Sales Tax Act, 1959, on hand-made country bricks manufactured by the potters of Srivilliputhur in Ramanathapuram District for the reason that hand made bricks are pottery articles and products of village pottery industry. The Board of Revenue has recommended that bricks and tiles manufactured by genuine village artisans may be exempted from the tax under the Tamil Nadu General Sales Tax Act, 1959, as in the case of pottery made of baked clay and stoneware. The Government accept the recommendation of the Board of Revenue (CT4).
(3.) The notification annexed to this order will be published in the Tamil Nadu Government Gazette.;