https://www.taxtmi.com/caselaws?id=158833 A tax exemption notification for restaurants, eating houses and hotels was construed in its ordinary extended sense to cover a place supplying cool drinks, ice-creams, fruit juice and aerated water. The term "restaurant" was treated as including establishments where refreshments are served, and refreshments were understood to include food or drink. Applying that interpretation, the cool drink house was held to fall within the exemption, reflecting the object of relieving small eating houses and similar establishments from sales tax burden. The Tribunal's view was upheld and the assessment could not be disturbed. en-us Thu, 27 Jun 1996 00:00:00 +0530 Thu, 07 Nov 2013 18:19:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158833 A tax exemption notification for restaurants, eating houses and hotels was construed in its ordinary extended sense to cover a place supplying cool drinks, ice-creams, fruit juice and aerated water. The term "restaurant" was treated as including establishments where refreshments are served, and refreshments were understood to include food or drink. Applying that interpretation, the cool drink house was held to fall within the exemption, reflecting the object of relieving small eating houses and similar establishments from sales tax burden. The Tribunal's view was upheld and the assessment could not be disturbed. Case-Laws VAT and Sales Tax Thu, 27 Jun 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158833