2006 (8) TMI 562

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....ing the assessment of soda and mineral water at twenty per cent under entry 87 of the First Schedule to the Kerala General Sales Tax Act, 1963 as against six per cent claimed by the petitioner under entry 40 of the First Schedule. The petitioner is a star hotel and is liable to pay tax on cooked food and beverages at the point of first sale at six per cent as provided under entry 40 of the First S....

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.... be only six per cent. We are unable to accept this contention because, aerated water and mineral water are specifically covered by entry 87 of the First Schedule which attracts tax at twenty per cent. The point of levy is first sale by a dealer who is liable to tax under section 5. A hotel is also a dealer which is liable to pay tax at the point of first sale on these commodities. The items of be....