1974 (4) TMI 87

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..... question of law for our opinion: "Whether, a baker who is not exclusively dealing in bakery goods, but selling eggs as well, is eligible for exemption from sales tax on the sale of bakery goods in view of the conditions and exemptions imposed in column 2 of item 63 of Schedule B?" The facts are not in dispute. The assessee is a small baker using no power and sells bread and eggs. The department .....

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..... If the interpretation sought to be placed is accepted, it would nullify both the exemptions and this result cannot be envisaged. In this view of the matter, the question referred to us must be answered in the affirmative, that is, in favour of the assessee and against the department. There will be no order as to costs. Reference answered in the affirmative.
Case laws, Decisions, Judgements, O .....

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