2014 (4) TMI 543

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the Schedule Entry C-II-17 of the BST Act 1959, the Tribunal was correct in holding the sales of mineral water by way of service in the restaurant as the sales of non-alcoholic drinks falling under Schedule Entry C-II-14, when there is a specific Schedule Entry C-II-17 for mineral water ?" 2. The respondents are registered under the Bombay Sales Tax Act (BST Act) and the Central Sales Tax Act and run several restaurants having permit rooms which serve Indian Made Foreign Liquor (IMFL) as well as non-alcoholic drinks. 3. The respondent was assessed for the financial year 1997- 1998 under the BST Act. The respondent being aggrieved by the assessment order dated 30.03.2001, passed by the Assistant Commissioner of Sales Tax filed an appeal. ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he purposes of this entry a public restaurant includes any eating house, hotel, refreshment room or boarding establishment or any part thereof which is generally accessible to members of the public at large. 13% C-II-17 Mineral, medicinal, tonic, distilled, battery or de-mineralised water and water sold under a brand name in sealed, capsuled or corked containers, but excluding goods covered by entry 21 of this part of the Schedule and water for injection 13% The rates were changed by notifications. 5. Mineral water does fall under entries C-II-17. However, in our opinion, it also falls under entry C-II-14 for mineral water is undoubtedly a non-alcoholic drink. Qua mineral water entry C-II-14 is a specific entry in that this entry deal....