https://www.taxtmi.com/caselaws?id=150269 Entry 14 of Schedule A to the Bombay Sales Tax Act, 1959 was construed to exempt cooked food and non-alcoholic drinks only when "served" in the ordinary course of eating-house service, meaning table service at the premises. The Gujarat HC held that the phrase did not extend to counter delivery or packed takeaway food supplied in a customer's utensils for consumption outside the eating house. The legislative context showed that the word "outside" enlarged the place of consumption, not the nature of the service. The disputed turnover therefore fell outside the exemption and remained liable to sales tax. en-us Wed, 18 Nov 1970 00:00:00 +0530 Sat, 11 May 2013 10:01:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150269 Entry 14 of Schedule A to the Bombay Sales Tax Act, 1959 was construed to exempt cooked food and non-alcoholic drinks only when "served" in the ordinary course of eating-house service, meaning table service at the premises. The Gujarat HC held that the phrase did not extend to counter delivery or packed takeaway food supplied in a customer's utensils for consumption outside the eating house. The legislative context showed that the word "outside" enlarged the place of consumption, not the nature of the service. The disputed turnover therefore fell outside the exemption and remained liable to sales tax. Case-Laws VAT and Sales Tax Wed, 18 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150269