https://www.taxtmi.com/caselaws?id=153064 To determine whether an establishment is conducted primarily for the sale of sweetmeats, the taxing authority must assess the character of the entire business and not compare only counter sales with sales accompanied by service. All transactions at the premises, including takeaway sales, service of food and allied activities, must be examined to see whether takeaway sweetmeat sales substantially predominate. Service of cooked food in an eating house may, in appropriate cases, not amount to a sale at all. The broader predominance test, rather than a narrow sales comparison, governs eligibility for exemption under entry 14 of Schedule A. en-us Thu, 22 Jan 1981 00:00:00 +0530 Tue, 16 Jul 2013 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153064 To determine whether an establishment is conducted primarily for the sale of sweetmeats, the taxing authority must assess the character of the entire business and not compare only counter sales with sales accompanied by service. All transactions at the premises, including takeaway sales, service of food and allied activities, must be examined to see whether takeaway sweetmeat sales substantially predominate. Service of cooked food in an eating house may, in appropriate cases, not amount to a sale at all. The broader predominance test, rather than a narrow sales comparison, governs eligibility for exemption under entry 14 of Schedule A. Case-Laws VAT and Sales Tax Thu, 22 Jan 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153064