https://www.taxtmi.com/caselaws?id=157297 Entry 50 of Schedule B to the Punjab General Sales Tax Act treats "exclusively" as qualifying the specified dealer class, namely halwais, rather than limiting the range of exempt articles. Sales of articles ordinarily prepared by halwais remain exempt even where the dealer also sells other goods or conducts another business line. This construction aligns Entry 50 with similarly worded Entry 72 and applies the principle that taxing provisions should not be extended against the taxpayer; ambiguity is resolved in favour of the assessee. The contrary interpretation in Deluxe Dhaba was rejected, while Shiv Ram's approach was accepted. en-us Fri, 22 May 1992 00:00:00 +0530 Thu, 03 Oct 2013 17:35:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157297 Entry 50 of Schedule B to the Punjab General Sales Tax Act treats "exclusively" as qualifying the specified dealer class, namely halwais, rather than limiting the range of exempt articles. Sales of articles ordinarily prepared by halwais remain exempt even where the dealer also sells other goods or conducts another business line. This construction aligns Entry 50 with similarly worded Entry 72 and applies the principle that taxing provisions should not be extended against the taxpayer; ambiguity is resolved in favour of the assessee. The contrary interpretation in Deluxe Dhaba was rejected, while Shiv Ram's approach was accepted. Case-Laws VAT and Sales Tax Fri, 22 May 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157297