https://www.taxtmi.com/caselaws?id=164757 The court clarified that liability under entry 57(i) of the KGST Act is triggered when the turnover of cooked food and beverages alone reaches Rs. 20 lakhs, excluding turnover of other goods. The turnover of all hotels and restaurants operated by the petitioner should be collectively considered for tax liability determination. The judgment overruled the previous decision and affirmed the Tribunal's decision, emphasizing the correct interpretation of entry 57(i) for sales tax assessments in the context of hotels and restaurants. en-us Thu, 02 Jul 2009 00:00:00 +0530 Thu, 06 Nov 2014 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164757 The court clarified that liability under entry 57(i) of the KGST Act is triggered when the turnover of cooked food and beverages alone reaches Rs. 20 lakhs, excluding turnover of other goods. The turnover of all hotels and restaurants operated by the petitioner should be collectively considered for tax liability determination. The judgment overruled the previous decision and affirmed the Tribunal's decision, emphasizing the correct interpretation of entry 57(i) for sales tax assessments in the context of hotels and restaurants. Case-Laws VAT and Sales Tax Thu, 02 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164757