1987 (3) TMI 483

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....n 15 of the Rajasthan Sales Tax Act, as amended by the Amendment Act of 1984. The only question for decision is, whether a "thal" containing entire meal sold by the assessee as a composite unit falls within the ambit of the Notification No. F. 5(16)FD(CT)/69-3 dated 8th March, 1969, so that the individual items constituting the meal are not required to be separated for determining the tax liabilit....

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....h a sum of Rs. 1.80 was charged per "thal"; and since some of these items were individually exempted from tax, sale of the same as a constituent of the meal was not taxable. The Tribunal after holding that the sale made by the assessee was of a meal served in a "thal", further held that several constituents of this meal being exempt from tax had to be excluded while assessing the tax payable on th....

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.... of 1954), the State Government being of the opinion that it is expedient in the public interest to do so, hereby cancels the Finance (Revenue and Economic Affairs) Department Notification No. F. 5(140) FD (RT)/63, dated April 21, 1964 (S. No. 77). And in pursuance of the second proviso to section 5 of the said Act, the State Government notifies that- (i) Halwais, and   (ii) Keepers of ....

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....arily, a meal means composite preparations which together constitute a meal or food taken at a regular eating time. This is how the expression has to be understood in its ordinary sense, and there is nothing to indicate that the word "meals" used in the aforesaid notification has any different meaning. It is not a case where several constituents which together constitute a meal supplied in a "thal....