1996 (6) TMI 323

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....ADRI, J.-These two tax revision cases are filed by the State against the common order of the Tribunal in T.A. Nos. 230 of 1984 and 231 of 1984 dated January 7, 1988 relating to the assessment years 1979-80 and 1980-81 respectively. The respondent is carrying on the business of supply of cool drinks and serving ice-creams in the shop. The turnover of the respondent was assessed to sales tax. A revi....

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....hat cool drinks and ice-creams are served in the shop and therefore the shop of the respondent falls within the meaning of "restaurant" and as such the Tribunal has rightly extended the benefit of G.O. Ms. No. 1025. 3.. The short question that arises for consideration is, whether cool drink house serving cool drinks, ice-creams, fruit juice and aerated water, etc., fall within the meaning of "r....

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.... and below, at any time on or after the 7th day of September, 1978 and before 2nd February, 1983 be exempted, from payment of sales tax, on the supplies, made by way of or as part of any service or in any other manner whatsoever of goods being food or any other article for human consumption or any drink (whether or not intoxicating)." 5.. From a perusal of the notification extracted above, it i....

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.... supra, we are of the view that the Tribunal is right in granting the benefit of the G.O.; firstly, because the meaning of "restaurant" as given in Oxford Concise Dictionary isa place where meals or refreshments may be had. There can be no doubt that refreshment includes refreshment by taking food or drink. Therefore, a place, where cool drinks including fruit juice and aerated water are supplied ....