https://www.taxtmi.com/caselaws?id=148479 Exemption under the notification was available only where the dealer had ownership or interest in ghanis or hand presses, the oil was produced without electricity or other power, and dealings were confined exclusively to the produce of such ghanis. The exclusive dealing requirement was treated as essential. Because the assessee also traded in other commodities, it fell outside the scope of the notification and could not claim the exemption for oil produced from hand ghanis. en-us Thu, 12 Jun 1969 00:00:00 +0530 Mon, 29 Apr 2013 10:47:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148479 Exemption under the notification was available only where the dealer had ownership or interest in ghanis or hand presses, the oil was produced without electricity or other power, and dealings were confined exclusively to the produce of such ghanis. The exclusive dealing requirement was treated as essential. Because the assessee also traded in other commodities, it fell outside the scope of the notification and could not claim the exemption for oil produced from hand ghanis. Case-Laws VAT and Sales Tax Thu, 12 Jun 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148479