AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
2000 (6) TMI 779
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....-90. T.R.C. Nos. 154, 163 and 167 of 1999 are revisions filed by the Revenue. They relate to the assessment years 1988-89, 1989-90 and 1990-91. The assessee in those cases is Hotel Amrutha, Thycaud, Thiruvananthapuram. As a matter of fact, original proceedings in the above three T.R.Cs. were initiated under section 19 of the Kerala General Sales Tax Act, 1963 (hereinafter referred to as "the Act") to the escaped turnover. 2.. Hotel Amrutha is holder of FL3 licence issued under the Foreign Liquor Rules. FL3 licence is issued by the Excise Department under rule 13 of the Kerala Foreign Liquor Rules, 1968. This licence is issued to the hoteliers to run a bar. The assessing authority originally completed the assessment for Hotel Amrutha for th....
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....er entry 57, clause (i) of the First Schedule to the Act. But the assessing authority took the view that since the cooked food was being served in a bar attached hotel, it is liable to tax without any limit on the turnover. Thus, the assessment was completed taxing the cooked food. Against that assessment orders, appeals were filed before the appellate authority. The appellate authority took the view that so far as the assessee-restaurant is concerned, it is not a bar attached hotel and the assessee does not hold any licence for conducting a bar. Hence, the appellate authority took the view that it comes under entry 57, clause (i) of the First Schedule to the Act. As already stated, Revenue challenged the orders of the appellate authority b....
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....ale in the State by a dealer who is liable to tax under section 5 and cooked food sold or served in bar attached hotels and/or restaurants are liable to be taxed whatever may be the turnover. 7.. There is no dispute with regard to the following facts: Hotel Amrutha is the holder of FL3 licence issued under rule 13 of the Kerala Foreign Liquor Rules. Surendran is conducting a restaurant under the name and style "Kohinnur Restaurant". He is running the restaurant in the hotel premises of Hotel Amrutha. There is also no dispute that the cooked food that is being served in Hotel Amrutha is the food cooked in Kohinnur Restaurant. 8.. First question is whether Hotel Amrutha is liable to be taxed for the cooked food served in the hotel. Admitted....
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.... Tourism for approval of Two Star or Three Star Hotels. The case of the Revenue is that as per the guidelines issued by the Government of India, for Two Star Hotel, the following facilities are necessary: There should be a reception counter with a telephone. There should be a telephone or call bell in each room and there should be a telephone on each floor unless each room has a separate telephone. There should be a well maintained and well equipped dining room/restaurants serving good clean wholesome food and a clear, hygienic and well equipped kitchen and pantry. Thus, learned counsel for the Revenue contended that Two Star Hotel has to provide good restaurant and further it was submitted that the licence conditions also state that liquor....
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....d above. This condition only says that there should be a separate room for consumption of liquor and it should be served to the residents in the hotel or their guests or to casual visitors partaking of meals cooked and served in European fashion. From this, it cannot be inferred that cooked food also should be served along with liquor or that the food also should be cooked and served by the licensee himself. 10.. Learned counsel for the Revenue then brought to our notice the following condition in rule 13(3) of the Foreign Liquor Rules: "The cost of liquor shall be billed along with the cost of meals. The cost of liquor shall be shown separately in the bill and the duplicate copies thereof shall be retained for inspection by the Officers o....