https://www.taxtmi.com/caselaws?id=157610 An exemption confined to dealers owning or having interest in country oil chekku and dealing exclusively in its products must be strictly construed. The term "exclusively" was applied narrowly, and the assessee had to affirmatively prove full compliance with the exemption conditions. Inspection materials and the assessee's own statement showed dealings in paddy, rice, groundnut kernels, cane jaggery and other oils, so the statutory condition was not met. The exemption was therefore unavailable. en-us Fri, 22 Mar 1991 00:00:00 +0530 Tue, 08 Oct 2013 16:28:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157610 An exemption confined to dealers owning or having interest in country oil chekku and dealing exclusively in its products must be strictly construed. The term "exclusively" was applied narrowly, and the assessee had to affirmatively prove full compliance with the exemption conditions. Inspection materials and the assessee's own statement showed dealings in paddy, rice, groundnut kernels, cane jaggery and other oils, so the statutory condition was not met. The exemption was therefore unavailable. Case-Laws VAT and Sales Tax Fri, 22 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157610