2000 (7) TMI 956

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..... sessee is a dealer in Indian-made foreign liquor having a shop at Chingavanam. She was also running a restaurant attached to the liquor shop. In the assessment for the year 1991-92 the assessee, inter alia, claimed exemption from payment of tax on the sale of cooked food in the restaurant on the basis of S.R.O. No. 1003/91. The assessing authority rejected the said claim. This was confirmed in a .....

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..... exemption in respect of the tax payable under the Act on the sale of cooked food including beverage not falling under entry 76A of the First Schedule to the Act sold or served in all hotels and restaurants other than bar attached or star hotels and restaurants. 3.. Though entry 12 of the Third Schedule to the Act grants exemption from payment of sales tax on the turnover of cooked food served in .....

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..... and the sales turnover is below rupees five lakhs. It is on these grounds the Tribunal has held that there is no justification for levy of tax on the turnover of cooked food supplied in the restaurant. 4.. In order to attract the levy of tax on the turnover of cooked food under the provisions of entry 12 of the Third Schedule as well as under the notification, the cooked food must be sold or ser .....

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