2000 (7) TMI 956

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....The revenue is the revision-petitioner. The assessment year concerned is 1991-92. The respondent-assessee is a dealer in Indian-made foreign liquor having a shop at Chingavanam. She was also running a restaurant attached to the liquor shop. In the assessment for the year 1991-92 the assessee, inter alia, claimed exemption from payment of tax on the sale of cooked food in the restaurant on the b....

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....cise of its powers under section 10 of the Act, issued S.R.O. No. 1003/91 which, inter alia, granted exemption in respect of the tax payable under the Act on the sale of cooked food including beverage not falling under entry 76A of the First Schedule to the Act sold or served in all hotels and restaurants other than bar attached or star hotels and restaurants. 3.. Though entry 12 of the Third S....

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....was a small one attached to the liquor shop. The Tribunal also noted that the same is not a bar hotel and the sales turnover is below rupees five lakhs. It is on these grounds the Tribunal has held that there is no justification for levy of tax on the turnover of cooked food supplied in the restaurant. 4.. In order to attract the levy of tax on the turnover of cooked food under the provisions o....