Exclusive dealing requirement governs exemption for oil produced from hand ghanis, and trading in other commodities defeats relief.

Exemption under the notification was available only where the dealer had ownership or interest in ghanis or hand presses, the oil was produced without electricity or other power, and dealings were confined exclusively to the produce of such ghanis. The exclusive dealing requirement was treated as essential. Because the assessee also traded in other commodities, it fell outside the scope of the notification and could not claim the exemption for oil produced from hand ghanis.

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Issues: Whether exemption under the notification applied when the assessee dealt in oil produced from hand ghanis but also carried on business in other commodities.

Analysis: The notification was construed as granting relief only where the dealer had ownership or interest in ghanis or hand presses, the oil was produced without electricity or other power, and the dealings were exclusively confined to the produce of such ghanis. The condition of exclusive dealing was treated as essential, and the presence of trade in other commodities took the assessee outside the scope of the exemption.

Conclusion: The assessee was not entitled to the benefit of the notification, since it did not deal exclusively in the oil produced from the ghanis.

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