Separate exemption notifications must be tested independently; breach of one cannot deny benefit under another for government supplies.

A breach of the conditions attached to Notification No. 245/83 in respect of some medicines did not justify denial of refund or exemption under Notification No. 45/82 for supplies made to Government departments. The supplies were not shown to fall outside Notification No. 45/82, and the record did not establish non-fulfilment of that notification's conditions. Any failure to obtain the benefit of Notification No. 245/83 for all covered medicines affected only entitlement under that separate notification. The benefit of Notification No. 45/82 therefore remained available and could not be refused merely because entitlement under Notification No. 245/83 was disputed.

---

---

Issues: Whether breach of the condition attached to Notification No. 245/83 in respect of some medicines could justify denial of refund and exemption under Notification No. 45/82 for supplies made to Government departments.

Analysis: The goods supplied to Government departments were not shown to be outside the scope of Notification No. 45/82 and the record did not show non-fulfilment of its conditions. Notification No. 245/83 operated in relation to medicines covered by the statutory price list, and any failure to claim its benefit in respect of all covered medicines could only affect entitlement under that notification. A breach, if any, of Notification No. 245/83 did not furnish a ground to deny the separate benefit of Notification No. 45/82.

Conclusion: The benefit of Notification No. 45/82 was available, and denial of that benefit was not justified merely because the assessee's entitlement under Notification No. 245/83 was disputed.

---