1955 (4) TMI 33

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..... g to item No. 52 of the Schedule of Exemptions under the Pepsu General Sales Tax Ordinance, 2006. The counsel for the petitioners has argued that though Pan and betel nuts are mentioned together in item No. 52 of the Schedule of Ex- emptions, no such restriction as contemplated in the order of the Excise and Taxation Commissioner is laid down against the said entry. He referred to items Nos. 26 .....

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..... eated exempt only when they were used in pans. There is much force in the arguments of the counsel for the peti- tioners. The mere fact that pan and betel nuts are mentioned in one entry does not mean that they should be exempted only when they are sold together or are sold by panwalas and not when sold by grocers. I, therefore, hold that betel nuts are exempt from sales tax whether sold with .....

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