2006 (8) TMI 557

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..... ent-assessee on purchase turnover of goods consumed in preparation of cooked food for sale by them under Notification S.R.O. No. 363/92. Heard Special Government Pleader for the State and the counsel appearing for the respondent-assessee. According to the State, exemption is granted only under section 5A of the Kerala General Sales Tax Act, 1963 on purchase turnover of materials of use in th .....

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..... exemption in respect of the tax payable under section 5A of the said Act by the person specified below with regard to their turnover on the purchase of goods mentioned against them subject to such conditions specified therein, namely: 1.. . . 2.. . . 3.. Dealers in cooked food including beverages not falling under entries against serial Nos. 53 and 54 of the First Schedule sold and/or se .....

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..... the goods so purchased is sold or served in hotels or restaurants. On an analysis of clause 3, we find that the persons who are granted exemption are dealers in cooked food including beverages not falling under entries against serial Nos. 53 and 54 of the First Schedule. Entries 53 and 54 of the First Schedule deal with Indian made and foreign made foreign liquor and by virtue of the exclusion .....

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