https://www.taxtmi.com/caselaws?id=162675 An exemption for cooked food and beverages under S.R.O. No. 1003 of 1991 was confined to sales or service in hotels and restaurants satisfying the notification's stated conditions. On that express wording, cooked food supplied to air companies for service in aircrafts did not fall within the exempt category because the sales were outside the specified premises and conditions. The notification could not be expanded by implication, and the later insertion of a specific entry for airline services did not show that such supplies had been exempt earlier. The supply was therefore taxable in the absence of a specific exemption. en-us Fri, 25 Aug 2006 00:00:00 +0530 Wed, 12 Mar 2014 15:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162675 An exemption for cooked food and beverages under S.R.O. No. 1003 of 1991 was confined to sales or service in hotels and restaurants satisfying the notification's stated conditions. On that express wording, cooked food supplied to air companies for service in aircrafts did not fall within the exempt category because the sales were outside the specified premises and conditions. The notification could not be expanded by implication, and the later insertion of a specific entry for airline services did not show that such supplies had been exempt earlier. The supply was therefore taxable in the absence of a specific exemption. Case-Laws VAT and Sales Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162675