https://www.taxtmi.com/caselaws?id=163335 Section 5B of the Kerala General Sales Tax Act applies only to dealers in cooked food including beverages whose turnover exceeds the statutory threshold, where licence fee is payable in lieu of tax. Item 12 of the Third Schedule grants exemption only to cooked food, coffee, tea and similar articles served in specified premises, and only for goods actually covered by that entry. The exemption does not extend to beverages such as juices, cool drinks and ice cake, because those items fall outside item 12. The turnover threshold in section 5B does not enlarge the exemption, so tax under section 5(1) remains chargeable on goods outside the schedule entry. en-us Wed, 27 Jun 2007 00:00:00 +0530 Mon, 31 Mar 2014 16:45:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163335 Section 5B of the Kerala General Sales Tax Act applies only to dealers in cooked food including beverages whose turnover exceeds the statutory threshold, where licence fee is payable in lieu of tax. Item 12 of the Third Schedule grants exemption only to cooked food, coffee, tea and similar articles served in specified premises, and only for goods actually covered by that entry. The exemption does not extend to beverages such as juices, cool drinks and ice cake, because those items fall outside item 12. The turnover threshold in section 5B does not enlarge the exemption, so tax under section 5(1) remains chargeable on goods outside the schedule entry. Case-Laws VAT and Sales Tax Wed, 27 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163335