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    <title>1988 (2) TMI 441 - ORISSA HIGH COURT</title>
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    <description>Restaurant supplies consumed by customers inside the premises were treated as part of the service of running the restaurant, so they were not liable to sales tax for the relevant pre-amendment period. Supplies of eatables meant for consumption outside the restaurant had the character of a sale and were liable to sales tax. Because the assessment orders did not separate these two categories, fresh assessment was required after segregation of in-house consumption from outside sales.</description>
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    <pubDate>Wed, 03 Feb 1988 00:00:00 +0530</pubDate>
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      <description>Restaurant supplies consumed by customers inside the premises were treated as part of the service of running the restaurant, so they were not liable to sales tax for the relevant pre-amendment period. Supplies of eatables meant for consumption outside the restaurant had the character of a sale and were liable to sales tax. Because the assessment orders did not separate these two categories, fresh assessment was required after segregation of in-house consumption from outside sales.</description>
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      <pubDate>Wed, 03 Feb 1988 00:00:00 +0530</pubDate>
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