https://www.taxtmi.com/caselaws?id=162866 The expression "drinks" in a tourism-related sales tax exemption notification was construed by its plain and commercial meaning, so it included alcoholic beverages as well as non-alcoholic beverages. The revisional authority's attempt to restrict the term by reference to the Second Schedule to the Karnataka Sales Tax Act was rejected because schedule entries cannot narrow the unqualified language of an exemption notification. The earlier tourism policy and notification governed the claim, and the revised policy was held inapplicable. The result was that exemption could not be denied on sales of Indian-made liquor and beer under the notification. en-us Wed, 18 Jan 2006 00:00:00 +0530 Tue, 18 Mar 2014 11:53:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162866 The expression "drinks" in a tourism-related sales tax exemption notification was construed by its plain and commercial meaning, so it included alcoholic beverages as well as non-alcoholic beverages. The revisional authority's attempt to restrict the term by reference to the Second Schedule to the Karnataka Sales Tax Act was rejected because schedule entries cannot narrow the unqualified language of an exemption notification. The earlier tourism policy and notification governed the claim, and the revised policy was held inapplicable. The result was that exemption could not be denied on sales of Indian-made liquor and beer under the notification. Case-Laws VAT and Sales Tax Wed, 18 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162866