1971 (7) TMI 143

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.... of the M.P. General Sales Tax Act. The assessee, Purohit Lodge is a registered dealer in vegetarian meals and sweets. Before the assessing officer, his contention was that the sales of cooked food amounting to Rs. 1,50,537.54 were not liable to tax since the assessee was in the position of a dhabawala and was entitled to exemption. The exemption created by the Government is for cooked food exclud....

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....d namkeen which are freely sold in sufficient quantity. The sales tax department also held that the terms "tandurwalas", "dhabawalas" etc., refer only to small businessmen who themselves cook fresh food and serve it. We agree that these terms are applicable to small units and those terms cannot be applied to the assessee which has large sales of sweets and namkeen and maintains a big establishment....