https://www.taxtmi.com/caselaws?id=159048 A large-scale restaurant-cum-production business can fall within an expanded industrial-unit definition for entry tax purposes where the statutory scheme focuses on activity scale and turnover, so its commercially marketed output is not wholly outside the charging provision. At the same time, food prepared and consumed within the restaurant premises retains its hospitality character and may be excluded from tax, because that component is distinct from goods marketed externally. The assessment was therefore capable of being confined to taxable commercial turnover while exempting turnover limited to in-premises consumption. en-us Wed, 20 Dec 1995 00:00:00 +0530 Wed, 13 Nov 2013 17:46:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159048 A large-scale restaurant-cum-production business can fall within an expanded industrial-unit definition for entry tax purposes where the statutory scheme focuses on activity scale and turnover, so its commercially marketed output is not wholly outside the charging provision. At the same time, food prepared and consumed within the restaurant premises retains its hospitality character and may be excluded from tax, because that component is distinct from goods marketed externally. The assessment was therefore capable of being confined to taxable commercial turnover while exempting turnover limited to in-premises consumption. Case-Laws VAT and Sales Tax Wed, 20 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159048