https://www.taxtmi.com/caselaws?id=160583 Tourism approval granted to a hotel was held to be personal to the entity that obtained it and not transferable by lease of the premises, fixtures and fittings to a different legal entity. Because the assessee itself had not applied for or obtained Department of Tourism recognition, item 150 of the First Schedule did not apply to sales of food and drink from the leased hotel. The fact that the business continued in the same premises did not extend the original approval to the lessee. On that basis, the tax assessments were unsustainable, the revision order was set aside, and the appellate relief in favour of the assessee was restored. en-us Mon, 26 Jun 2000 00:00:00 +0530 Fri, 20 Dec 2013 14:56:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160583 Tourism approval granted to a hotel was held to be personal to the entity that obtained it and not transferable by lease of the premises, fixtures and fittings to a different legal entity. Because the assessee itself had not applied for or obtained Department of Tourism recognition, item 150 of the First Schedule did not apply to sales of food and drink from the leased hotel. The fact that the business continued in the same premises did not extend the original approval to the lessee. On that basis, the tax assessments were unsustainable, the revision order was set aside, and the appellate relief in favour of the assessee was restored. Case-Laws VAT and Sales Tax Mon, 26 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160583