9911796707
TMI Blog2006 (8) TMI 542X X X X Extracts X X X X X X X X Extracts X X X X ..... od supplied or sold to air companies for service in aircrafts is entitled to exemption under Notification S.R.O. No. 1003 of 1991 dated July 31, 1991. Relevant portion of the notification is extracted hereunder for easy reference: S.R.O. No. 1003 of 1991. In exercise of the powers conferred by section 10 of the Kerala General Sales Tax Act, 1963 (Act 15 of 1963), the Government of Kerala havin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el for respondent contended that liability for tax on cooked food arises only when the same is sold or served in bar attached hotels or star hotels. Therefore, the question is whether the notification grants exemption to cooked food sold or served anywhere other than bar attached or star hotels and restaurants. It is clear from the main body of the notification that exemption is granted to goods d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hotels or restaurants other than bar attached or star hotels and restaurants. Therefore, sale of cooked food anywhere else, probably even by a hotelier will attract tax. In other words, if a hotel or restaurant makes an out-door service, the same will attract tax. Therefore, it is obvious that a dealer like the respondent engaged in sale of cooked food to air companies for service in aircrafts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax at eight per cent on sale of cooked food and beverages to air line services, we do not think the said provision goes to show that prior to the introduction of specific rate in the First Schedule entitles the commodity for exemption when sold by a dealer to air companies. If a commodity is not exempt and is not specifically covered by any entry in the Schedule, then the rate of tax provided u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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