TaxTMI 
TaxTMI 
1961 (3) TMI 84
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.... Patiala and proceeds on the following facts: The petitioners are carrying on a hotel and a restaurant at Patiala with branches at Ludhiana and Jullundur. The petitioner-firm was registered under the Pepsu Sales Tax Ordinance, 2006 Bk., and continues to be so under the East Punjab General Sales Tax Act, 1948, after the merger of the State of Pepsu with the State of Punjab in the year 1956. This f....
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....pared by Tandoorwalas, Lohwalas, sons running Tanand Dhabas. doors, Lohs and Dhabas exclusively. 50.. Articles ordinarily prepared by When sold by HalHalwais. wais exclusively." By virtue of Punjab Government Notification No. 2692-E. & T. 56/2789, dated the 27th December, 1956, item No. 50 has now been entirely omitted from the Schedule. The assessing authorities under the Sales Tax Act have in....
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....allege that the quality of food served in hotel and restaurant, the manner of service and the upkeep of these places are some of the broad features which make them distinguishable from ordinary Dhabas, Tandoors and Halwais. After hearing the learned counsel for the petitioners at fairly great length I am of the opinion that the present petition is premature and misconceived. In order to avail the ....
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....he same. The petitioners should, in the circumstances, seek their ordinary remedies before the assessing authorities and then before the appellate and revisional authorities. They can bring their case to this Court on a reference by the revisional authority if they establish a case for such a reference. In any case, there does not seem to be any justification for the petitioners rushing to this Co....