https://www.taxtmi.com/caselaws?id=152473 Exemption from sales tax on fresh milk, curds and buttermilk was confined to dealers exclusively dealing in those goods, and the Court applied strict construction of the exemption notification; the assessee failed because it was not shown to meet that exclusive-dealing condition. Exemption for dressed chicken as meat was also denied because the record did not show that it fell within the exempt forms of meat, namely canned, preserved, dried or dehydrated goods, and the claim had not been raised in the original return. The tax revision therefore failed, with both turnovers held ineligible for exemption. en-us Tue, 07 Nov 1978 00:00:00 +0530 Thu, 04 Jul 2013 17:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152473 Exemption from sales tax on fresh milk, curds and buttermilk was confined to dealers exclusively dealing in those goods, and the Court applied strict construction of the exemption notification; the assessee failed because it was not shown to meet that exclusive-dealing condition. Exemption for dressed chicken as meat was also denied because the record did not show that it fell within the exempt forms of meat, namely canned, preserved, dried or dehydrated goods, and the claim had not been raised in the original return. The tax revision therefore failed, with both turnovers held ineligible for exemption. Case-Laws VAT and Sales Tax Tue, 07 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152473