https://www.taxtmi.com/caselaws?id=150126 An exemption notification for cooked food sold by specified small-scale vendors was construed in its ordinary sense because the expressions used were undefined. The Madhya Pradesh High Court noted that the assessee's bhojanalaya was a large establishment with waiters and substantial sales of sweets and namkeen, and therefore was not comparable to the small operators covered by the notification. On the facts found, the turnover did not qualify for sales tax exemption, and the interpretation adopted by the sales tax authorities and the Tribunal was upheld as correct. en-us Mon, 12 Jul 1971 00:00:00 +0530 Thu, 09 May 2013 11:42:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150126 An exemption notification for cooked food sold by specified small-scale vendors was construed in its ordinary sense because the expressions used were undefined. The Madhya Pradesh High Court noted that the assessee's bhojanalaya was a large establishment with waiters and substantial sales of sweets and namkeen, and therefore was not comparable to the small operators covered by the notification. On the facts found, the turnover did not qualify for sales tax exemption, and the interpretation adopted by the sales tax authorities and the Tribunal was upheld as correct. Case-Laws VAT and Sales Tax Mon, 12 Jul 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150126