2000 (11) TMI 1194

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.... the judgment in T.A. Nos. 427 to 429 of 1995 and 247 of 1997. The petitioner is an assessee under the Kerala General Sales Tax Act in respect of the business turnover in Yamuna Tourist Home, Adoor. The petitioner was assessed for sales tax for the assessment years 1990-91, 1991-92, 1992-93 and 1993-94 by the Additional Sales Tax Officer, Adoor, fixing assessable turnover at Rs. 11,50,330 for t....

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....c entries in the Schedule, beverages sold in bar attached hotel are taxable and the assessing authority has taken into account this aspect in including the turnover of soda and cola as taxable at the appellant's hands. We see no materials before us to interfere with this finding. 3.. According to the petitioner, this case is governed by entry 87 of the First Schedule to the Kerala General Sales....