A numberification dated 26 3 1981, issued by the State Government in exercise of powers under Section 17 1 of the Tamil Nadu General Sales Tax Act, 1959 gave an exemption in respect of the tax payable by any dealer under the said Act on the sales of appalam, vermicelli and bakery products without a brand name or with a brand name number registered under the Trade and Merchandise Marks Act, 1958 Central Act 43 of 1958 .
On 25 7 1983, the numberification was amended and the following proviso was headed to the item referred to above Provided that the exemption in respect of bakery products shall number apply to a dealer whose total turnover in a year exceeds rupees two lakhs.
The respondent was a dealer in sweets, companyfee, ice cream and bakery products.
12,07,301, out of which the turnover in bakery products was of Rs.
For the relevant Assessment Year 1987 88, he had a total turnover of Rs.
The State is in appeal by special leave.
2 lakhs.
1,94,076.
1,94,076, which was less than Rs.
The respondent has been served, but does number appear.
