1973 (4) TMI 87

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....ws: "Whether vegetables, fish, meat and eggs, etc., sold as consumption articles were subject to assessment of sales tax or not." Under section 6 of the Punjab General Sales Tax Act, 1948, which is applicable to the Union Territory of Chandigarh, where the assessee carries on his business, "no tax shall be payable on the sale of goods specified in the first column of Schedule B subject to the condition and exceptions, if any, set out in the corresponding entry in the second column thereof ". The State Government is also given power, after giving notice by notification of the period specified, to delete from or add to the schedule any entry. Entries Nos. 16 and 18 are in point. These run as follows: ------------------------------------....

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....lusively. (Entry in column No. 1 was susequently changed in 1970, but that is not material for our purpose.) 73.. Eatables and drinks. When sold by the railway tea stall contractors authorised by railway authorities within the railway premises at their tea stalls. --------------------------------------------------------------------------------- It is thus clear that Indian food preparations, which would normally be prepared out of vegetables, meat, fish and eggs or pulses, would be subject to tax, except for and to the extent of entry No. 72 inserted in the year 1967. It would follow from this that prior to 1967, these items were not exempt. According to section 5, tax is leviable on the taxable turnover of a dealer at such rate....