https://www.taxtmi.com/caselaws?id=160830 Cooked food sold in a restaurant attached to a foreign liquor shop was held exempt from sales tax under the Third Schedule and the relevant notification. The exemption for cooked food served in hotels or restaurants applied where the restaurant was not a bar-attached restaurant, and the assessee was separately running a foreign liquor shop without supplying liquor in the restaurant. The turnover of cooked food was also found to be below the prescribed limit. On that basis, the cooked food sales were not liable to tax and the revision was correctly dismissed. en-us Mon, 24 Jul 2000 00:00:00 +0530 Wed, 25 Dec 2013 13:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160830 Cooked food sold in a restaurant attached to a foreign liquor shop was held exempt from sales tax under the Third Schedule and the relevant notification. The exemption for cooked food served in hotels or restaurants applied where the restaurant was not a bar-attached restaurant, and the assessee was separately running a foreign liquor shop without supplying liquor in the restaurant. The turnover of cooked food was also found to be below the prescribed limit. On that basis, the cooked food sales were not liable to tax and the revision was correctly dismissed. Case-Laws VAT and Sales Tax Mon, 24 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160830