https://www.taxtmi.com/caselaws?id=154333 An exemption notification under the Bombay Sales Tax Act was construed by reference to its own context, so the phrase "turnover of sales" in the condition was read as referring only to taxable sales covered by the exempted class. On that reading, the exemption was not lost merely because the dealer's total turnover exceeded the stated limit. The phrase "conducted primarily for the sale of sweetmeats" was also held inapplicable to a hotel on a proper grammatical and contextual construction, so the dealer was not disentitled to relief on that basis. The commentary states that the exemption remained available on the facts found. en-us Mon, 19 Nov 1984 00:00:00 +0530 Sat, 17 Aug 2013 14:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154333 An exemption notification under the Bombay Sales Tax Act was construed by reference to its own context, so the phrase "turnover of sales" in the condition was read as referring only to taxable sales covered by the exempted class. On that reading, the exemption was not lost merely because the dealer's total turnover exceeded the stated limit. The phrase "conducted primarily for the sale of sweetmeats" was also held inapplicable to a hotel on a proper grammatical and contextual construction, so the dealer was not disentitled to relief on that basis. The commentary states that the exemption remained available on the facts found. Case-Laws VAT and Sales Tax Mon, 19 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154333