https://www.taxtmi.com/caselaws?id=159470 An exemption notification under section 41 of the Bombay Sales Tax Act was construed according to its plain wording and was held to apply only to small dealers whose annual turnover was below Rs. 30,000, not to exempt turnover of Rs. 30,000 itself. As the assessee's turnover exceeded that limit, it did not satisfy the condition for exemption and was denied relief. The validity of the notification was not examined in the proceeding, and the orders refusing exemption were sustained. en-us Tue, 07 Aug 1990 00:00:00 +0530 Mon, 25 Nov 2013 18:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159470 An exemption notification under section 41 of the Bombay Sales Tax Act was construed according to its plain wording and was held to apply only to small dealers whose annual turnover was below Rs. 30,000, not to exempt turnover of Rs. 30,000 itself. As the assessee's turnover exceeded that limit, it did not satisfy the condition for exemption and was denied relief. The validity of the notification was not examined in the proceeding, and the orders refusing exemption were sustained. Case-Laws VAT and Sales Tax Tue, 07 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159470