Exemption for non-air-conditioned restaurant services survives where the establishment's air-conditioned section is separately identifiable and taxabl...
Legal challenge to assessment order for tax liability based on deceased husband's business. Court found petitioner implied carrying on late husband's proprietorship through letterhead usage. Impugned orders set aside, cases remitted for fresh order after petitioner files reply to prior notices. Petition allowed.
Legal challenge to assessment order for tax liability based on deceased husband's business. Court found petitioner implied carrying on late husband's proprietorship through letterhead usage. Impugned orders set aside, cases remitted for fresh order after petitioner files reply to prior notices. Petition allowed.
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