ITC disallowance

sir I have taxable purchases and exempt purchases and making taxable suuples and exempted supplies. both are different commodities.how can ITC restricted based on exempted outward supplies based on different type commodities
Replies (2)
sir ITC on taxable inward supplies used only for taxable outwards. for exempted goods no ITC for inward and outward, then why ITC restriction.what is the common input there.
thank you

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