https://www.taxtmi.com/caselaws?id=168999 A liquor licensee could not be assessed on estimated cooked food turnover at 15% of IMFL turnover where the restaurant in the bar hotel was leased to separate registered dealers whose turnover had already been assessed. The Kerala HC noted that the licence form and Foreign Liquor Rules required food to be available and served in the licensed premises, but did not require the same person to run both the liquor business and the restaurant. In the absence of any statutory mandate that the licensee personally conduct the restaurant, the estimate was unsustainable. The earlier decision on the same issue also supported this view. The estimate was set aside, while the remaining demand under the assessment orders continued. en-us Mon, 02 Jun 2014 00:00:00 +0530 Mon, 06 Apr 2015 21:04:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168999 A liquor licensee could not be assessed on estimated cooked food turnover at 15% of IMFL turnover where the restaurant in the bar hotel was leased to separate registered dealers whose turnover had already been assessed. The Kerala HC noted that the licence form and Foreign Liquor Rules required food to be available and served in the licensed premises, but did not require the same person to run both the liquor business and the restaurant. In the absence of any statutory mandate that the licensee personally conduct the restaurant, the estimate was unsustainable. The earlier decision on the same issue also supported this view. The estimate was set aside, while the remaining demand under the assessment orders continued. Case-Laws VAT and Sales Tax Mon, 02 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168999