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TMI Blog2010 (3) TMI 1021X X X X Extracts X X X X X X X X Extracts X X X X ..... s of such eatables are only included to be covered by the said notification and not the manufacturers of the items like ice-cream/candy which the present petitioner-assessee undoubtedly and unequivocally claims to be. This contention of the present assessee that manufacturer of ice-cream (candy) falls within the words "other eating establishment" was never raised before any of the three authorities below. Against assessee. - 15 of 2009 - - - Dated:- 25-3-2010 - VINEET KOTHARI DR., J. DR. VINEET KOTHARI J. This revision petition is directed against the order of the Tax Board dated 6th October, 2008 whereby the Tax Board has held against the assessee that the assessee, manufacturer and seller of ice-cream/ice-candy does not fall ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... establishments, tea stalls, dhabas or tandoorwalas, shall pay tax on their taxable turnover as under, namely: (1) Those whose annual gross turnover does not exceed Rs. Two lacs. Nil 2) Those whose annual gross turnover exceeds Rs. two lacs excluding the turnover of imported liquor for every completed five thousand rupees of taxable turnover (over gross turnover of Rs. two lacs.) (Rs. 300.00. The class of dealers who are included in the said notification are halwai, keepers of hotels, restaurants, refreshment rooms and other eating establishments, tea stalls, dhabas and tandoorwalas. These words read ejusdem generis mean, in the opinion of this court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pted up to the limit of two lacs turnover and then taxed on slab wise basis, cover only the place of outlets where eatables are served for consumption directly by the consumers. A manufacturer of icecream/candy who manufactures such ice-cream in his own factory premises and then sells or distributes the same to various such eating establishments or restaurants, itself cannot claim such exemption under the said notification because such manufacturer is a class of dealer which is not included in the class of dealers specified in the said notification. The contention before the Tax Board on behalf of the petitioner-assessee was that the petitioner-assessee falls within the category of halwai which has been rightly rejected by the learned Tax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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