https://www.taxtmi.com/caselaws?id=127125 The exemption for "cooked food" in item No. 10 of the Bombay Sales Tax Act was construed in context as covering solid food prepared by heat, such as biscuits and cakes, but not tea, coffee or other drinks; however, the wording "or other place where cooked food is served" was wide enough to include service on a railway platform or in a train, so solid cooked refreshments served there remained exempt. Penalties under Section 12(3A) could not be imposed on returns relating to a period before that sub-section came into force, because the provision was not shown to have retrospective effect. The penalties were therefore invalid and had to be deleted. en-us Mon, 10 Sep 1951 00:00:00 +0530 Tue, 26 Feb 2013 18:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127125 The exemption for "cooked food" in item No. 10 of the Bombay Sales Tax Act was construed in context as covering solid food prepared by heat, such as biscuits and cakes, but not tea, coffee or other drinks; however, the wording "or other place where cooked food is served" was wide enough to include service on a railway platform or in a train, so solid cooked refreshments served there remained exempt. Penalties under Section 12(3A) could not be imposed on returns relating to a period before that sub-section came into force, because the provision was not shown to have retrospective effect. The penalties were therefore invalid and had to be deleted. Case-Laws VAT and Sales Tax Mon, 10 Sep 1951 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127125