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TMI Blog2009 (7) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. Therefore, the decision rendered by this court abovereferred cannot be said to have laid down the correct position of law. We accordingly overrule the same. The S.T. revision cases are consequently dismissed. - 371,372 of 2003 - - - Dated:- 2-7-2009 - RAMACHANDRAN NAIR C.N. AND MOHANAN V.K. AND ABDUL REHIM C.K. , JJ. ORDER:- The order of the court was made by C.N. RAMACHANDRAN NAIR J. The Kerala Tourism Development Corporation Ltd., a Government of Kerala undertaking, is the petitioner in the three connected revision cases which pertain to the sales tax assessments of the company for the years 1988-89, 1989-90 and 1990-91. Besides running several hotels, the petitioner has wayside restaurants supplying food and bever ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uding beverages not falling under entry 76A of this Schedule sold or served in, (i) hotels and/or restaurants, the turnover in respect of which is twenty lakhs rupees and above; and (ii) bar attached hotels and/or restaurants. At the point of first sale in the State by a dealer who is liable to tax under section 5. 10% The issue raised in this case is not exactly the one raised and decided by the Division Bench of this court in the decision abovereferred to. There the question involved was whether for the purpose of deciding liability under entry 57(i), the total turnover of the hotel should be taken into account or whether the turnover of cooked food and beverages only c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the entry 57(i) does not refer to cooked food and it refers to hotels or restaurants. The next question to be considered is whether every hotel or restaurant run by a company should be treated as an independent unit for the purpose of determining liability for payment of tax on cooked food and beverages. The Act visualises a dealer to have a single registration and branch registration for each hotel or restaurant run by the dealer, whether it be run as company or in proprietorship or under a partnership. The provisions of the Act and Rules provide for granting of branch registration for each and every place of business of the dealer. Turnover as defined under section 2(xxvii) is as follows: 'turnover' means the aggregate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Since the correctness of the Division Bench judgment referred to in the Tribunal's order was doubted by the Bench referring the matter to the Full Bench, we have to consider the same. According to the above decision of this court, turnover of other goods sold in a hotel should not be reckoned for the purpose of determining liability for tax on cooked food and beverages under entry 57(i). In other words, if a hotel has turnover of cooked food and beverages below Rs. 20 lakhs and it has turnover of other goods like cosmetics or perfumes or the like, it will not be liable to pay sales tax on cooked food and beverages even if the total turnover of all the goods reaches or exceeds Rs. 20 lakhs in terms of entry 57(i) of the Act. We have al ..... X X X X Extracts X X X X X X X X Extracts X X X X
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