https://www.taxtmi.com/caselaws?id=128226 Item 50 of Schedule B to the Punjab General Sales Tax Act, 1948 exempted articles ordinarily prepared by Halwais when sold by Halwais exclusively. The word "exclusively" qualified the dealer rather than the articles. A Halwai could therefore sell exempt Halwai-prepared articles alongside other taxable or separately exempt commodities, including sugar, without losing the exemption for the Halwai articles. Treating the dealer's entire turnover as taxable solely because it included non-Halwai goods was unjustified. The gross-turnover assessment was quashed, and sales of Halwai-prepared articles and other Schedule B exempt goods were protected from levy. en-us Thu, 12 Jan 1961 00:00:00 +0530 Sat, 30 Mar 2013 11:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128226 Item 50 of Schedule B to the Punjab General Sales Tax Act, 1948 exempted articles ordinarily prepared by Halwais when sold by Halwais exclusively. The word "exclusively" qualified the dealer rather than the articles. A Halwai could therefore sell exempt Halwai-prepared articles alongside other taxable or separately exempt commodities, including sugar, without losing the exemption for the Halwai articles. Treating the dealer's entire turnover as taxable solely because it included non-Halwai goods was unjustified. The gross-turnover assessment was quashed, and sales of Halwai-prepared articles and other Schedule B exempt goods were protected from levy. Case-Laws VAT and Sales Tax Thu, 12 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128226