Sales tax exemption notification construed narrowly for eating establishments; factory-based ice-cream manufacturer excluded from benefit.

A manufacturer and seller of ice-cream or ice-candy was held outside a sales tax exemption notification confined to halwais, hotel keepers, restaurants, refreshment rooms, other eating establishments, tea stalls, dhabas and tandoorwalas. The listed expressions were read ejusdem generis to cover outlets where food or eatables are served for immediate consumer consumption, so factory-based production and supply to other establishments did not qualify. The attempt to treat the assessee as an "other eating establishment" was also not entertained because the contention had not been raised before the lower authorities and could not be introduced for the first time in revision. The claimed benefit was therefore unavailable.

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Issues: Whether a manufacturer and seller of ice-cream or ice-candy falls within the scope of the notification issued under section 5 of the Rajasthan Sales Tax Act, 1954, as a "halwai" or "other eating establishment".

Analysis: The notification covered specified classes of dealers, namely halwais, hotel keepers, restaurants, refreshment rooms, other eating establishments, tea stalls, dhabas and tandoorwalas. The listed expressions were read ejusdem generis to cover eating places and outlets where food or eatables are served for immediate consumption by consumers. A manufacturer who produces ice-cream or candy in factory premises and supplies it to other establishments does not belong to that class. The contention that the assessee fell within "other eating establishment" was also not raised before the authorities below and could not be introduced for the first time in revisional jurisdiction.

Conclusion: The assessee does not fall within the ambit of the notification and is not entitled to the claimed benefit.

Final Conclusion: The revision petition failed and the assessment order denying the notification benefit was sustained.

Ratio Decidendi: A manufacturer of ice-cream or similar goods is outside a sales-tax exemption notification confined to eating establishments and allied outlets serving eatables for direct consumer consumption, and such a new factual contention cannot be raised for the first time in revision.

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