https://www.taxtmi.com/caselaws?id=162970 S.R.O. No. 363/92 granted purchase-turnover exemption only to persons and goods specifically covered by its terms. Clause 3 extended relief to dealers in cooked food, including beverages, but expressly excluded goods falling under entries 53 and 54 of the First Schedule, which covered Indian-made and foreign-made foreign liquor. Because bar attached hotels sold liquor, they fell within the exclusion and could not claim the exemption on goods used in preparing cooked food for sale. The notification therefore applied only to hotels and restaurants other than bar attached hotels. en-us Thu, 24 Aug 2006 00:00:00 +0530 Wed, 19 Mar 2014 16:10:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162970 S.R.O. No. 363/92 granted purchase-turnover exemption only to persons and goods specifically covered by its terms. Clause 3 extended relief to dealers in cooked food, including beverages, but expressly excluded goods falling under entries 53 and 54 of the First Schedule, which covered Indian-made and foreign-made foreign liquor. Because bar attached hotels sold liquor, they fell within the exclusion and could not claim the exemption on goods used in preparing cooked food for sale. The notification therefore applied only to hotels and restaurants other than bar attached hotels. Case-Laws VAT and Sales Tax Thu, 24 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162970