https://www.taxtmi.com/caselaws?id=150854 S.R.O. 28 exemption for sales of food and drink applied only to the establishments expressly covered by the notification and similar outlets serving Indian food preparations such as tea. Interpreting the exemption in light of the earlier S.R.O. 157, the HC held that it was intended for tandoors, lohs, dhabas, hotels and restaurants of that class. A restaurant-cum-bar did not fall within that category, and the word "drink" was limited to beverages like tea and other non-alcoholic drinks, not liquor. The petitioner was therefore not entitled to the exemption, and the assessment was upheld. en-us Fri, 03 May 1974 00:00:00 +0530 Thu, 23 May 2013 15:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150854 S.R.O. 28 exemption for sales of food and drink applied only to the establishments expressly covered by the notification and similar outlets serving Indian food preparations such as tea. Interpreting the exemption in light of the earlier S.R.O. 157, the HC held that it was intended for tandoors, lohs, dhabas, hotels and restaurants of that class. A restaurant-cum-bar did not fall within that category, and the word "drink" was limited to beverages like tea and other non-alcoholic drinks, not liquor. The petitioner was therefore not entitled to the exemption, and the assessment was upheld. Case-Laws VAT and Sales Tax Fri, 03 May 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150854