https://www.taxtmi.com/caselaws?id=160582 For Entry 57 of the Kerala General Sales Tax Act, 1963, the turnover threshold of twenty lakhs rupees applies only to cooked food and beverages sold or served in hotels and restaurants, not to the establishment's total turnover. Sales of other items such as fruits, breads and biscuits cannot be aggregated with cooked food turnover to test the threshold. The assessing authority must therefore compute taxability on the basis of the turnover of the specified commodity alone and also verify whether the alleged sales to Indian Airlines were actually made by the assessee. The assessment was required to be reconsidered on that basis. en-us Fri, 16 Feb 2001 00:00:00 +0530 Fri, 20 Dec 2013 14:54:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160582 For Entry 57 of the Kerala General Sales Tax Act, 1963, the turnover threshold of twenty lakhs rupees applies only to cooked food and beverages sold or served in hotels and restaurants, not to the establishment's total turnover. Sales of other items such as fruits, breads and biscuits cannot be aggregated with cooked food turnover to test the threshold. The assessing authority must therefore compute taxability on the basis of the turnover of the specified commodity alone and also verify whether the alleged sales to Indian Airlines were actually made by the assessee. The assessment was required to be reconsidered on that basis. Case-Laws VAT and Sales Tax Fri, 16 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160582