1998 (9) TMI 552

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..... -------   ORDER   The respondent has been served, but does not appear. 2.. The respondent was a dealer in sweets, coffee, ice-cream and bakery products. For the relevant assessment year 1987-88, he had a total turnover of Rs. 12,07,301, out of which the turnover in bakery products was of Rs. 1,94,076. 3.. A notification dated March 26, 1981, issued by the State Government in exercise .....

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..... akhs. The State is in appeal by special leave. 5.. In our view, the High Court was in error. The notification as originally issued gave an exemption in respect of the tax payable by a dealer on the sales of, inter alia, bakery products. The amendment restricted the operation of that exemption to a dealer whose total turnover in a year did not exceed Rs. 2 lakhs. The emphasis, in our view, was on .....

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