Composition scheme: purchase of exempted goods permitted from unregistered exclusive dealers following immediate VAT notification. A statutory direction exempts purchases of exempted commodities from clause (a) of sub section (5) of section 16 where the seller is an un registered dealer dealing exclusively in goods listed in the First Schedule. Under this exception, a dealer electing the composition scheme may purchase those exempted commodities from such un registered dealers. The notification, issued under section 104 of the Act, takes effect immediately and removes the identified restriction for the covered transactions.