Plain-language construction of sales tax exemption notification denied relief where turnover exceeded the prescribed limit.

An exemption notification under section 41 of the Bombay Sales Tax Act was construed according to its plain wording and was held to apply only to small dealers whose annual turnover was below Rs. 30,000, not to exempt turnover of Rs. 30,000 itself. As the assessee's turnover exceeded that limit, it did not satisfy the condition for exemption and was denied relief. The validity of the notification was not examined in the proceeding, and the orders refusing exemption were sustained.

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Issues: Whether the exemption notification issued under section 41 of the Bombay Sales Tax Act, 1959 exempted turnover up to Rs. 30,000 from taxability, and whether the assessee was entitled to relief on that basis.

Analysis: The notification was construed according to its plain wording. It was held to grant exemption to small dealers whose annual turnover was less than Rs. 30,000, and not to exempt turnover of Rs. 30,000 itself from tax. On that interpretation, the assessee, whose turnover exceeded the prescribed limit, did not qualify for the exemption. The challenge to the validity of the notification was not examined in the proceeding.

Conclusion: The assessee was not entitled to the exemption, and the orders denying relief were sustained.

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