Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Penalty under Section 16(2) of the TNGST - Simply because the assessees' claim for exemption was negatived by the department, that does not mean that the assessees have suppressed anything. - HC
Penalty under Section 16(2) of the TNGST - Simply because the assessees' claim for exemption was negatived by the department, that does not mean that the assessees have suppressed anything. - HC
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