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of <h1>Dealer cannot claim tax exemption without furnishing specific prescribed declarations as required by proviso</h1> A substantive clause provides the main exemption from tax, while a proviso qualifies or conditions that exemption. The Supreme Court clarified that a dealer cannot obtain tax exemption unless specific prescribed declarations are furnished. The Court emphasized that a qualifying proviso operates to except out or modify portions of the preceding enactment that would otherwise fall within its scope. This establishes the fundamental relationship between substantive provisions granting benefits and provisos that impose conditions or limitations on those benefits under tax law.
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