https://www.taxtmi.com/caselaws?id=155442 Sales tax exemption under the notification could be granted for restaurant sales, but only on the assessee furnishing an affidavit undertaking to offer the corresponding ceased liability as income under section 41 of the Income-tax Act. The court treated this undertaking as a proper safeguard because the sales tax liability had earlier been claimed as a deduction in income-tax assessments. On compliance, the assessment was to be revised to exclude the relevant sales from sales tax. en-us Mon, 28 Dec 1987 00:00:00 +0530 Wed, 04 Sep 2013 14:35:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155442 Sales tax exemption under the notification could be granted for restaurant sales, but only on the assessee furnishing an affidavit undertaking to offer the corresponding ceased liability as income under section 41 of the Income-tax Act. The court treated this undertaking as a proper safeguard because the sales tax liability had earlier been claimed as a deduction in income-tax assessments. On compliance, the assessment was to be revised to exclude the relevant sales from sales tax. Case-Laws VAT and Sales Tax Mon, 28 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155442