1969 (2) TMI 168

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....(b) of item 9 of Schedule I of the Madhya Pradesh General Sales Tax Act, 1958, and will the sale of one or more articles of annexure II constitute a sale of a meal? (2) Under the facts and circumstances of the case, is the cooked food supplied by the assessee and mentioned in annexure II exempted from the payment of sales tax under item 9 of Schedule I of the Madhya Pradesh General Sales Tax Act, 1958?" 2.. The material facts are that the assessee, the India Coffee Workers' Co-operative Society Ltd., Jabalpur, runs a restaurant. It serves or sells to its customers as many as 32 food articles. They are: 1. Hot coffee, 2. Tray coffee, 3. Hot cream coffee,  4 Cold cream coffee, 5. Cold coffee, 6. Ice-cream, 7. F....

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.... Tribunal excluded from the taxable turnover the turnover of the articles which the Appellate Assistant Commissioner had treated as turnover of sale of "meals", each exceeding in value Rs. 2. 3.. Section 10(1) of the Act says that: "No tax shall be payable on the sales or purchases of goods, specified in the second column of Schedule I, subject to the conditions and exceptions, if any, set out in the corresponding entry in the third column thereof." Item No. 9 of the Schedule reads as follows: SCHEDULE I [See Section 10(1)] Goods exempted from tax S. No. Description of goods Conditions and excepTions subject to which exemption has been allowed. 9. Cooked food other than(a) pastries, (b) a meal the charge of which exceeds rupees ....