- (1.) 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. 00, out of which the turnover in bakery products was of Rs 1,94,076. 00.
(3.) A notification 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 not registered under the Trade and Merchandise Marks Act, 1958 (Central Act 43 of 1958. On 25/7/1983, the notification was amended and the following proviso was headed to the item referred to above: "Provided that the exemption in respect of bakery products shall not apply to a dealer whose total turnover in a year exceeds rupees two lakhs. ";