https://www.taxtmi.com/caselaws?id=150697 A baker selling bakery goods prepared without power did not lose the sales tax exemption under item 63 of Schedule B merely because he also sold eggs, another separately exempt commodity. The governing interpretation was that "dealing exclusively" should not be read so rigidly as to defeat the exemption scheme where two exempt items are covered by different entries. A dealer's sale of more than one exempt commodity, by itself, does not extinguish entitlement to the exemption attached to bakery goods. The exemption for bakery goods therefore remained available. en-us Wed, 24 Apr 1974 00:00:00 +0530 Tue, 21 May 2013 14:50:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150697 A baker selling bakery goods prepared without power did not lose the sales tax exemption under item 63 of Schedule B merely because he also sold eggs, another separately exempt commodity. The governing interpretation was that "dealing exclusively" should not be read so rigidly as to defeat the exemption scheme where two exempt items are covered by different entries. A dealer's sale of more than one exempt commodity, by itself, does not extinguish entitlement to the exemption attached to bakery goods. The exemption for bakery goods therefore remained available. Case-Laws VAT and Sales Tax Wed, 24 Apr 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150697