https://www.taxtmi.com/caselaws?id=431190 Section 3-D of the Tamil Nadu General Sales Tax Act was treated as operating alongside the statutory definition of total turnover, but alcoholic liquor sold in a hotel could not be merged into the turnover of food and drinks because goods separately taxed under other schedule entries remain outside that category. The court also noted that liquor sales were independently taxable under the relevant schedule entries, and the record did not establish tax payment at the applicable rates. The impugned assessment was set aside and the matter remitted for fresh determination of the liquor tax liability on the available records. en-us Wed, 30 Nov 2022 00:00:00 +0530 Thu, 08 Dec 2022 09:40:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431190 Section 3-D of the Tamil Nadu General Sales Tax Act was treated as operating alongside the statutory definition of total turnover, but alcoholic liquor sold in a hotel could not be merged into the turnover of food and drinks because goods separately taxed under other schedule entries remain outside that category. The court also noted that liquor sales were independently taxable under the relevant schedule entries, and the record did not establish tax payment at the applicable rates. The impugned assessment was set aside and the matter remitted for fresh determination of the liquor tax liability on the available records. Case-Laws VAT and Sales Tax Wed, 30 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431190