TaxTMI 
TaxTMI 
1967 (3) TMI 85
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....x Act, he claimed that the above turnover relating to charcoal and firewood supplied to Government hospitals, was exempt from tax under section 8(1) of the Act read with entry 29 of the Fifth Schedule. His contention was not accepted by the Assessing Officer, whose opinion has been later confirmed both by the Deputy Commissioner of Commercial Taxes on first appeal as well as by the Sales Tax Appellate Tribunal upon second appeal. Hence, this revision petition in which the petitioner contends that the view taken by the authorities as well as the Tribunal is not correct in law. 2.. Upon facts there is no doubt that charcoal and firewood supplied by the petitioner to the Government hospitals in Mangalore, were intended for being used and actu....
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....it has to be that the basis of the exemption is a particular nature of the use to which the firewood or charcoal is put or is intended to be put, the exact place where the same is used cannot make any difference to the essential nature of the use itself. For example, it is conceded that use of firewood or charcoal for cooking food at homes or inside houses is a domestic use. If the word household is also used, the idea of family life is also imported in it. If so much is to be added to the nature of the use, it would mean, the use of firewood or charcoal for cooking food would be a domestic use only if that use is made by a family inside the house belonging to them. That would mean, if poor people who have no house, cook food at road-sides ....
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....s would mean water supplied to satisfy or help to satisfy the needs, or perform or help in performing the services, which, according to the ordinary habits of civilised life, are commonly satisfied and performed in people's homes, as distinguished from those needs and services which are satisfied or performed outside those homes, and are not connected with, nor incident to, the occupation of them. "It is plain from the provisions of the 7th and 8th sections of this statute that it is the character of the purpose for which the water is supplied, and not the character of the premises to which it is supplied, that is the crucial consideration in determining whether the water is supplied for domestic purposes or not. "Again it is plain from th....