A man dressed only in a towel is in a sauna.
A man dressed in a coat is in a kitchen.
If he is only in a towel, then the man is not in a coat. Also he is either in a kitchen or the sauna.
A man in sauna is different from the one in a kitchen.
A man is not dressed only in a towel if he has a coat on. A man cannot be in a sauna and in a kitchen simultaneously.