https://www.taxtmi.com/caselaws?id=150906 Counter sales of cooked food and non-alcoholic drinks intended for consumption outside a hotel fall within Entry No. 14 of Schedule A to the Bombay Sales Tax Act, 1959 and are exempt from sales tax. The entry applies where such items are served at one time for consumption "at or outside" an eating house, restaurant, hotel, refreshment room or boarding establishment; the phrase qualifies consumption, not the place of service. Legislative history shows the 1959 Act deliberately broadened the earlier exemption to cover carry-away sales, reflecting a purpose to assist ordinary customers and reduce administrative difficulty. On that construction, the exemption covers the sales described. en-us Fri, 17 Jan 1975 00:00:00 +0530 Fri, 24 May 2013 15:37:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150906 Counter sales of cooked food and non-alcoholic drinks intended for consumption outside a hotel fall within Entry No. 14 of Schedule A to the Bombay Sales Tax Act, 1959 and are exempt from sales tax. The entry applies where such items are served at one time for consumption "at or outside" an eating house, restaurant, hotel, refreshment room or boarding establishment; the phrase qualifies consumption, not the place of service. Legislative history shows the 1959 Act deliberately broadened the earlier exemption to cover carry-away sales, reflecting a purpose to assist ordinary customers and reduce administrative difficulty. On that construction, the exemption covers the sales described. Case-Laws VAT and Sales Tax Fri, 17 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150906