Exemption for renting residential dwelling to proprietor clarified; personal-capacity rentals treated as separate from proprietorship supply. The amendment inserts an explanation to the exemption at Serial No.12 to cover renting of residential dwelling to a registered person who is a proprietor renting in his personal capacity for use as his own residence and where such renting is on his own account and not that of the proprietorship concern; Serial No.23A and its entries are omitted.