D.K. Mahajan, C.J.
1. The Sales Tax Tribunal, Punjab, has referred the following question of law for our opinion :
Whether, a baker who is not exclusively dealing in bakery goods, but selling eggs as well, is eligible for exemption from sales tax on the sale of bakery goods in view of the conditions and exemptions imposed in column 2 of item 63 of Schedule B
2. The facts are not in dispute. The assessee is a small baker using no power and sells bread and eggs. The department seeks to take advantage of the expression 'dealing exclusively' appearing in item 63 of Schedule B of the Punjab General Sales Tax Act, 1948 (hereinafter referred to as the Act), to tax him. Item 63 of Schedule B of the Act reads as follows :
Bakery goods prepared When sold, otherwise than in con-
without using power at tainers and packets by bakers
any stage. dealing exclusively in such goods.
As regards eggs, item 18 in the same schedule, reproduced below, may be noticed:
Meat, fish and eggs. Except when sold in tins, bottles or
3. Both items Nos. 18 and 63 are exempt from sales tax. The mere fact that a dealer sells two exempted goods will not make the dealer selling goods under item No. 63 liable to sales tax merely because he is selling another tax-free goods, namely, eggs. If the interpretation sought to be placed is accepted, it would nullify both the exemptions and this result cannot be envisaged. In this view of the matter, the question referred to us must be answered in the affirmative, that is, in favour of the assessee and against the department. There will be no order as to costs.