https://www.taxtmi.com/caselaws?id=154161 Item 12 of the Third Schedule to the Kerala General Sales Tax Act, 1963, was analysed as an exemption that turned on the manner of sale, not on the seller's identity. The distinction drawn was between cooked food served for immediate consumption and food sold for later consumption; on that basis, the exemption was held not to create unconstitutional discrimination or infringe the right to carry on trade. The statutory limitation was also treated as part of the legislative text itself, so the objection that it went beyond section 9's prescribed conditions and restrictions was rejected. The exemption scheme was therefore sustained. en-us Fri, 06 Apr 1984 00:00:00 +0530 Fri, 09 Aug 2013 15:56:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154161 Item 12 of the Third Schedule to the Kerala General Sales Tax Act, 1963, was analysed as an exemption that turned on the manner of sale, not on the seller's identity. The distinction drawn was between cooked food served for immediate consumption and food sold for later consumption; on that basis, the exemption was held not to create unconstitutional discrimination or infringe the right to carry on trade. The statutory limitation was also treated as part of the legislative text itself, so the objection that it went beyond section 9's prescribed conditions and restrictions was rejected. The exemption scheme was therefore sustained. Case-Laws VAT and Sales Tax Fri, 06 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154161