https://www.taxtmi.com/caselaws?id=153084 A Tribunal cannot restore a penalty under enhancement powers where the appellate authority has already cancelled the penalty in full, because there is then no surviving penalty to enhance. The penalty levy was therefore unsustainable. On disputed restaurant turnover supported by seized slips, taxability could not be confirmed without applying the correct legal test to the facts: supply of food in a restaurant is not automatically a sale, and the authority must determine whether the transaction is a sale of food or a supply and service arrangement. The turnover addition was therefore reopened for fresh consideration on that issue. en-us Thu, 04 Sep 1980 00:00:00 +0530 Wed, 17 Jul 2013 12:38:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153084 A Tribunal cannot restore a penalty under enhancement powers where the appellate authority has already cancelled the penalty in full, because there is then no surviving penalty to enhance. The penalty levy was therefore unsustainable. On disputed restaurant turnover supported by seized slips, taxability could not be confirmed without applying the correct legal test to the facts: supply of food in a restaurant is not automatically a sale, and the authority must determine whether the transaction is a sale of food or a supply and service arrangement. The turnover addition was therefore reopened for fresh consideration on that issue. Case-Laws VAT and Sales Tax Thu, 04 Sep 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153084