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TMI Blog1995 (9) TMI 350X X X X Extracts X X X X X X X X Extracts X X X X ..... eli. The assessee is dealing in sales of sweets, coffee, ice-creams and bakery products. The turnover with regard to the sale of bakery products comes to Rs. 1,94,076 in the assessment year 1987-88. The assessee claimed exemption under G.O. P. No. 822 dated July 25, 1983 [Notification No. II(1)/CTRE/150/83 (Gazette Notification), dated August 17, 1983]. However, both the assessing officer as wel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the notification is to help the small assessees, who are dealing only the bakery products. According to the learned Additional Government Pleader (Taxes), if a dealer is dealing bakery products along with other articles, that assessee will not be entitled to exemption on the sale value of bakery products, even though it is less than Rs. 2 lakhs. It was further submitted that in the earlier notific ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -creams and bakery products. The notification in G.O.P. No. 822, dated July 25, 1983 [Notification No. II(1)/CTRE/150/83, Gazette Notification dated August 17, 1983] runs as under: "In the said notification in item V, for the proviso, the following proviso shall be substituted, namely: 'Provided that the exemption in respect of bakery products shall not apply to a dealer whose total turnover i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n stated in the preamble portion of the notification. But there was no such mention in the notification. The fact remains that in the earlier notification it was stated that any dealer is entitled to exemption, but in the latter notification it is stated that a dealer alone would be entitled to exemption. This would not postulate that a dealer dealing in other products along with bakery products w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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