TaxTMI 
TaxTMI 
1996 (6) TMI 323
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....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 revision was initially filed against the o....
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....d 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 "restaurant". 4.. There is no controversy a....
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....tember, 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 is clear that exemption has been granted in favour of the....
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....ranting 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 and icecream is served, is within the meaning of restauran....