Total turnover controls bakery-products exemption, and exceeding the prescribed limit defeats the tax relief claim.

The amended bakery-products exemption was available only where the dealer's total turnover did not exceed the prescribed monetary limit. The controlling condition was the dealer's overall annual turnover, not merely the turnover from bakery products. Because the respondent's total turnover exceeded Rs. 2 lakhs, the exemption could not be claimed and the claim was correctly rejected.

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Issues: Whether the respondent was entitled to exemption on the turnover of bakery products under the amended notification when its total turnover exceeded the prescribed monetary limit.

Analysis: The notification originally granted exemption for sales of bakery products. The amendment introduced a proviso that denied the exemption where the dealer's total turnover in a year exceeded Rs. 2 lakhs. The controlling factor was the dealer's total turnover, not merely the turnover attributable to bakery products. Since the respondent's total turnover exceeded the limit, the exemption could not be claimed.

Conclusion: The exemption was not available to the respondent and the claim was rightly rejected.

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