1987 (6) TMI 386

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....ion petitioner. The respondent, a hotelier, is an assessee under the Kerala General Sales Tax Act. The question involved is the assessability to tax under section 5A of the Kerala General Sales Tax Act regarding the turnover of firewood and charcoal used by the respondent-assessee for preparing meals in the hotel. The Appellate Tribunal held that firewood and charcoal are not ingredients of the fi....