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2010 (3) TMI 1021 - HC - VAT and Sales TaxWhether the assessee, manufacturer and seller of ice-cream/ice-candy does not fall within the ambit and scope of Notification No. 815: F. 4(72) FD Gr. IV/87-43 dated June 27, 1990? Held that:- 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, that the eating places and outlets and service centers where tea and other eatables are served for consumption by the consumers 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.
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