https://www.taxtmi.com/caselaws?id=160103 Liability under Entry 57 turned on who actually sold or served the cooked food: where the restaurant in the hotel premises was run separately by Surendran, Hotel Amrutha was not taxable on that food. By contrast, cooked food sold or served in the restaurant within the hotel premises was treated as falling within Entry 57(ii) for a bar attached hotel, and the ordinary turnover limit did not apply to that category. The separate restaurant arrangement and licence conditions did not alter the statutory character of the food sales in the premises. en-us Thu, 22 Jun 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:17:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160103 Liability under Entry 57 turned on who actually sold or served the cooked food: where the restaurant in the hotel premises was run separately by Surendran, Hotel Amrutha was not taxable on that food. By contrast, cooked food sold or served in the restaurant within the hotel premises was treated as falling within Entry 57(ii) for a bar attached hotel, and the ordinary turnover limit did not apply to that category. The separate restaurant arrangement and licence conditions did not alter the statutory character of the food sales in the premises. Case-Laws VAT and Sales Tax Thu, 22 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160103