https://www.taxtmi.com/caselaws?id=128226 An exemption entry in Schedule B was construed by grammatical placement: the word "exclusively" was held to qualify the dealer, not the articles sold. On that reading, a Halwai could sell exempt goods ordinarily prepared by Halwais and also other taxable or separately exempt commodities without losing the exemption for the former. Sales of articles ordinarily prepared by Halwais were therefore not liable to tax merely because the dealer also dealt in sugar or other goods, and assessment on the entire gross turnover was not justified. 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 An exemption entry in Schedule B was construed by grammatical placement: the word "exclusively" was held to qualify the dealer, not the articles sold. On that reading, a Halwai could sell exempt goods ordinarily prepared by Halwais and also other taxable or separately exempt commodities without losing the exemption for the former. Sales of articles ordinarily prepared by Halwais were therefore not liable to tax merely because the dealer also dealt in sugar or other goods, and assessment on the entire gross turnover was not justified. Case-Laws VAT and Sales Tax Thu, 12 Jan 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128226