https://www.taxtmi.com/caselaws?id=161623 Liability under entry 40 of the Kerala General Sales Tax Act depended on whether the premises satisfied the statutory description of a bar attached hotel. Before the 1999 amendment, that expression was read with the Foreign Liquor Rules: an F.L.3 licence covered a hotel or restaurant authorised to serve foreign liquor, while an F.L.13 licence was only a pub-beer parlour licence. A premises holding only F.L.13 licences during the relevant years could not be treated as a bar attached hotel merely because beer was sold there. The revised assessments based on entry 40 therefore could not stand. en-us Fri, 20 Dec 2002 00:00:00 +0530 Sat, 01 Feb 2014 18:22:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161623 Liability under entry 40 of the Kerala General Sales Tax Act depended on whether the premises satisfied the statutory description of a bar attached hotel. Before the 1999 amendment, that expression was read with the Foreign Liquor Rules: an F.L.3 licence covered a hotel or restaurant authorised to serve foreign liquor, while an F.L.13 licence was only a pub-beer parlour licence. A premises holding only F.L.13 licences during the relevant years could not be treated as a bar attached hotel merely because beer was sold there. The revised assessments based on entry 40 therefore could not stand. Case-Laws VAT and Sales Tax Fri, 20 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161623