https://www.taxtmi.com/caselaws?id=160107 The court ruled in favor of the appellants, holding that the exemption under entry 29 of the Fifth Schedule for firewood or charcoal sold for domestic use excludes sales to hotels. The appellate authority's decision to exempt sales to the Central prison for domestic use was upheld, emphasizing that the legislative intent was to grant exemption only for domestic purposes, with hotels being the sole exception subject to tax. The court rejected the revising authority's view that supplies to institutions' canteens were taxable, highlighting the distinction between domestic and commercial use as intended by the legislature. en-us Fri, 10 Mar 2000 00:00:00 +0530 Mon, 09 Dec 2013 17:43:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160107 The court ruled in favor of the appellants, holding that the exemption under entry 29 of the Fifth Schedule for firewood or charcoal sold for domestic use excludes sales to hotels. The appellate authority's decision to exempt sales to the Central prison for domestic use was upheld, emphasizing that the legislative intent was to grant exemption only for domestic purposes, with hotels being the sole exception subject to tax. The court rejected the revising authority's view that supplies to institutions' canteens were taxable, highlighting the distinction between domestic and commercial use as intended by the legislature. Case-Laws VAT and Sales Tax Fri, 10 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160107