https://www.taxtmi.com/caselaws?id=140076 Entry 14 of Schedule A to the Bombay Sales Tax Act, 1959 was construed broadly to exempt cooked food and non-alcoholic drinks served by a hotel or eating establishment for consumption not only in or immediately outside the premises, but also at any other place outside the establishment, including a customer's premises. The enlarged phrase "or outside" was read as curing the narrower wording of the 1953 Act and removing the earlier mischief of taxing ordinary low-value hotel sales. A narrow reading that limited "outside" to the immediate vicinity was rejected because it would make the added words redundant and defeat the legislative purpose. en-us Fri, 29 Oct 1965 00:00:00 +0530 Thu, 18 Apr 2013 12:29:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=140076 Entry 14 of Schedule A to the Bombay Sales Tax Act, 1959 was construed broadly to exempt cooked food and non-alcoholic drinks served by a hotel or eating establishment for consumption not only in or immediately outside the premises, but also at any other place outside the establishment, including a customer's premises. The enlarged phrase "or outside" was read as curing the narrower wording of the 1953 Act and removing the earlier mischief of taxing ordinary low-value hotel sales. A narrow reading that limited "outside" to the immediate vicinity was rejected because it would make the added words redundant and defeat the legislative purpose. Case-Laws VAT and Sales Tax Fri, 29 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=140076