https://www.taxtmi.com/caselaws?id=158544 A tax exemption notification for bakery products was construed by reference to the turnover of bakery products, not the dealer's overall business. Because the notification barred exemption only where the total turnover in the relevant year exceeded the prescribed limit, and it did not expressly require exclusive engagement in bakery trade, the dealer's dealings in other commodities did not defeat the exemption. The court held that exemption remained available where the bakery-product turnover was below the threshold, and that such a restriction cannot be implied absent clear wording in the notification. en-us Wed, 13 Sep 1995 00:00:00 +0530 Wed, 30 Oct 2013 18:29:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158544 A tax exemption notification for bakery products was construed by reference to the turnover of bakery products, not the dealer's overall business. Because the notification barred exemption only where the total turnover in the relevant year exceeded the prescribed limit, and it did not expressly require exclusive engagement in bakery trade, the dealer's dealings in other commodities did not defeat the exemption. The court held that exemption remained available where the bakery-product turnover was below the threshold, and that such a restriction cannot be implied absent clear wording in the notification. Case-Laws VAT and Sales Tax Wed, 13 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158544