https://www.taxtmi.com/caselaws?id=163250 Soda, aerated water and mineral water sold by a star hotel were held to fall within the specific sales tax entry for those commodities, rather than the general hotel beverage entry, because a specifically enumerated item must be classified under its own entry. The hotel could not claim the broader entry 40 treatment, and second sale exemption applied only where the statutory conditions were met. Purchase turnover of ice bought from unregistered dealers was also held assessable under section 5A, following binding precedent. The assessment was therefore sustained on both issues. en-us Tue, 29 Aug 2006 00:00:00 +0530 Thu, 27 Mar 2014 14:26:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163250 Soda, aerated water and mineral water sold by a star hotel were held to fall within the specific sales tax entry for those commodities, rather than the general hotel beverage entry, because a specifically enumerated item must be classified under its own entry. The hotel could not claim the broader entry 40 treatment, and second sale exemption applied only where the statutory conditions were met. Purchase turnover of ice bought from unregistered dealers was also held assessable under section 5A, following binding precedent. The assessment was therefore sustained on both issues. Case-Laws VAT and Sales Tax Tue, 29 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163250