2010 (3) TMI 1021

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.... the order of the Tax Board dated 6th October, 2008 whereby the Tax Board has held against the assessee that the assessee, manufacturer and seller of ice-cream/ice-candy does not fall within the ambit and scope of Notification No. 815: F. 4(72) FD Gr. IV/87-43 dated June 27, 1990. The learned counsel for the petitioner-assessee, Mr. Dinesh Mehta argued that the said assessee can fall within the....

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....rred by section 5 of the Rajasthan Sales Tax Act, 1954 (Rajasthan Act No. XXIX of 1954) and in supersession of this Department Notification No. F. 4(72) FD/Gr. IV/87-60 dated August 31, 19871, as amended from time to time (S. No. 692), the State Government . . ., hereby notifies that halwais, keepers of hotels excluding the hotels of Three Stars and above category (as categorised by the Department....

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....rvice centers where tea and other eatables are served for consumption by the consumers of such eatables are only included to be covered by the said notification and not the manufacturers of the items like ice-cream/candy which the present petitioner-assessee undoubtedly and unequivocally claims to be. There is another difficulty in the case of the petitioner-assessee. This contention of the pre....

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.... down on this preliminary ground itself. Even otherwise this court is of the view that a manufacturer of the ice-cream cannot fall within the ambit and scope of said notification as the class of dealers which are 1[1987] 67 STC (St.) 145. intended to be exempted up to the limit of two lacs turnover and then taxed on slab wise basis, cover only the place of outlets where eatables are served for con....