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2014 (6) TMI 868 - HC - VAT and Sales TaxEstimation of cooked food turn over - Held that:- though the statute prescribes for supply of food along with liquor, there is no mandate that the one and the same person should supply the food and liquor. In any premises wherein the liquor is supplied, it is a necessary mandate that, there should be provision for supply of cooked food also. That alone cannot be considered, as a mandate on the licensee, under the Abkari Act and Rules, to carry on supply of the cooked food by himself. In the present case, it is to be noticed that, the supply of cooked food was carried on in the licensed premises, wherein liquor was also supplied. The restaurant in both the hotels were leased out to two separate registered dealers, who were assessed to the turn over of cooked food served in the hotel. There cannot be any assessment of the very same turn over, which has been assessed in the hands of the lessees of such restaurant. - the assessment orders insofar as estimating the turn over of cooked food at the rate of 15% of the turn over of IMFL, is set aside, only to that extent - Decided in favour of assessee.
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