1998 (9) TMI 552

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..... was in error. The notification as originally issued gave an exemption in respect of the tax payable by a dealer on the sales of, inter alia, bakery products. The amendment restricted the operation of that exemption to a dealer whose total turnover in a year did not exceed Rs. 2 lakhs. The emphasis was on the total turnover of the dealer and that would include not only the dealers' turnover in bak .....

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..... s under section 17(1) of the Tamil Nadu General Sales Tax Act, 1959 gave an exemption in respect of the tax payable by any dealer under the said Act on the sales of "appalam", "vermicelli" and "bakery products" without a brand name or with a brand name not registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958). On July 25, 1983, the notification was amended and the fol .....

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..... al turnover of the dealer and that would include not only the dealers' turnover in bakery products but also such turnover in other articles as the dealer might have. Such total turnover of the respondent being over Rs. 2 lakhs, it was not entitled to the exemption. 6.. The appeal is allowed and the order under appeal is set aside. There shall be no order as to costs. Appeal allowed. - .....

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