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TMI Blog2000 (3) TMI 1048X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority unless the sale is made to the hotels, the tax could not be levied and since the sales were effected to Central prison, sales tax levied was set aside observing that the firewood and charcoal sold to domestic consumer or domestic use will not be liable to tax. 3.. The revising authority has taken altogether different view and observed that supplies are made to M/s. HAL and M/s. MPM Ltd. He was of the view that the supply to these public undertakings was for use in their canteens, which prepares the eatables and drinks for the workers of the company. It was observed that the intention of the Legislature is to give exemption only for domestic use. Reliance is placed on the judgment given in the case of Polestar Electronic ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ical appliances". It was observed that it need not actually be used in household but must be of a kind generally used for household purpose. The decision given in Viswa Co. v. State of Gujarat [1966] 17 STC 581 (Guj) to the following effect was approved: "A domestic electrical appliance, in our opinion, would be an electrical appliance of a kind generally used for domestic purposes. It may also be used at places other than the home or the house, but that would not destroy the character of a domestic electrical appliance which attaches to it by reason of its being a kind of an electrical appliance generally used for the household. There are several electrical appliances which are generally used in the household, such as electric irons, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was no necessity of quashing that order. 6.. In view of the observations made above, we are of the view that the supplies made to central prison cannot be subjected to tax. 7.. The assessing authority has very casually without discussing the sales made to other institutions had proceeded to pass the assessment order. The word "Hotel" was considered by one of us (Singhal J.,) in Bangalore Golf Club v. Assistant Commissioner of Luxury Taxes [1999] 115 STC 338 (Kar) elaborately and considering the observations made therein the canteen cannot be considered as hotel. Since in the entry only supplies to the hotel have been subjected to tax, the order of the revising authority cannot be considered to be in accordance with law. 8.. By provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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