https://www.taxtmi.com/caselaws?id=156693 Sales of intoxicants in a hotel were held taxable under the specific charging provision for hotels in section 5-C of the Andhra Pradesh General Sales Tax Act, 1957, because that provision governs sales of articles of food and drink in restaurants, catering houses and hotels. The Sixth Schedule, being tied to goods taxable under section 5, did not apply to this special hotel scheme. As the assessee was a hotel and the transactions involved intoxicants for human consumption, the specific provision prevailed over the general schedule, and the departmental contention was rejected. en-us Wed, 05 Sep 1990 00:00:00 +0530 Mon, 23 Sep 2013 16:47:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156693 Sales of intoxicants in a hotel were held taxable under the specific charging provision for hotels in section 5-C of the Andhra Pradesh General Sales Tax Act, 1957, because that provision governs sales of articles of food and drink in restaurants, catering houses and hotels. The Sixth Schedule, being tied to goods taxable under section 5, did not apply to this special hotel scheme. As the assessee was a hotel and the transactions involved intoxicants for human consumption, the specific provision prevailed over the general schedule, and the departmental contention was rejected. Case-Laws VAT and Sales Tax Wed, 05 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156693