9911796707
TMI Blog1956 (2) TMI 48X X X X Extracts X X X X X X X X Extracts X X X X ..... taurant section, pan beedi shop section, locks section and sweet-stall. We are now concerned only with the restaurant section and the sweet-stall, as the turnover of the pan beedi section and the locks section are not sought to be assessed at the enhanced rate of 4 1/2 pies in the rupee under the proviso to section 3(1)(b) of the Madras General Sales Tax Act. All the four lines of business are conducted in the same building by the common proprietor, the respondent. There are separate accounts for each of the businesses and as regards the restaurant section and the sweet-stall section, it is stated that the purchase for preparing sweets and other articles of food and drink in the rest. aurant section and the sweet-stall are made together, bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r rupee could not be supported. Section 3(1) and the proviso are as follows: "Subject to the provisions of this Act,- (a) every dealer shall pay for each year a tax on his total turn- over for such year; and (b) the tax shall be calculated at the rate of three pies for every rupee in such turnover. Provided that if and to the extent to which such turnover relates to articles of food and drink sold in a hotel, boarding house or restaurant, the tax shall be calculated at the rate of four and half pies for every rupee, if the turnover relating to those articles is not less than twenty- five thousand rupees." Mr. Ramanujam for the Assistant Government Pleader relied on the admission of the plaintiff that the sweets that are offered for sale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that the sweet-stall is a hotel or a boarding house even. But it is suggested that a restaurant, which means a place where refreshments and meals can be procured, may include within its content a sweetmeat stall. A restaurant implies that refreshments and meals are supplied at the place intended for consumption, restoring or refreshing those who may visit it, which could only be when the refreshments and meals are consumed at the place where the restaurant is situated. The three terms, hotel, boarding house and restaurant, imply that what is supplied as and by way of meals, refreshments and drinks are intended to be consumed at the place where facilities are provided for such consumption, and they do not refer to a stall, where such fac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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