2006 (8) TMI 542

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....hese S.T. Rev. cases filed by the State is whether the Tribunal is right in holding that cooked food supplied or sold to air companies for service in aircrafts is entitled to exemption under Notification S.R.O. No. 1003 of 1991 dated July 31, 1991. Relevant portion of the notification is extracted hereunder for easy reference: "S.R.O. No. 1003 of 1991.-In exercise of the powers conferred by sec....

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....e is sold or served in hotels or restaurants other than bar attached hotels and restaurants. Counsel for respondent contended that liability for tax on cooked food arises only when the same is sold or served in bar attached hotels or star hotels. Therefore, the question is whether the notification grants exemption to cooked food sold or served anywhere other than bar attached or star hotels and re....

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....On this analysis, we find exemption to cooked food is available only when it is sold or served in hotels or restaurants other than bar attached or star hotels and restaurants. Therefore, sale of cooked food anywhere else, probably even by a hotelier will attract tax. In other words, if a hotel or restaurant makes an out-door service, the same will attract tax. Therefore, it is obvious that a de....