1995 (9) TMI 350

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....petitioner. The assessee is Arasan Ice Creams and Sweets Restaurant at No. 2, Madurai Road, Tirunelveli. The assessee is dealing in sales of sweets, coffee, ice-creams and bakery products. The turnover with regard to the sale of bakery products comes to Rs. 1,94,076 in the assessment year 1987-88. The assessee claimed exemption under G.O. P. No. 822 dated July 25, 1983 [Notification No. II(1)/C....

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....f bakery products. Learned Additional Government Pleader (Taxes) further submitted that the object of the notification is to help the small assessees, who are dealing only the bakery products. According to the learned Additional Government Pleader (Taxes), if a dealer is dealing bakery products along with other articles, that assessee will not be entitled to exemption on the sale value of bakery p....

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....s) for the State and we have also carefully perused the records. The assessee is dealing in sweets, ice-creams and bakery products. The notification in G.O.P. No. 822, dated July 25, 1983 [Notification No. II(1)/CTRE/150/83, Gazette Notification dated August 17, 1983] runs as under: "In the said notification in item V, for the proviso, the following proviso shall be substituted, namely: 'Pro....

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....fication would be to help the small dealers in bakery business. If that is the object, that would have been stated in the preamble portion of the notification. But there was no such mention in the notification. The fact remains that in the earlier notification it was stated that any dealer is entitled to exemption, but in the latter notification it is stated that a dealer alone would be entitled t....