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2014 (10) TMI 58 - BOMBAY HIGH COURTClaim of sales under section 5 of Tax Free Goods - applicant also claimed turnover of first sales as covered by entry 191 of Notification under section 41 - applicant collected taxes separately on the footing that the food items namely thali is charged separately under the heading thali but without the usual contents thereof - The charge is shown separately for vegetable, farsan and salad - Held that:- Tribunal seems to have proceeded on the footing that the argument of the applicant that the sales of vegetables, curd/milk, papad, salad, farsan are separate from the sale of Thali. There is no evidence on record to show that there is separate order for these items. These items, however, are incapable of deduction from the item of food, Thali and that is how the argument on the second point has been rejected - Tribunal's order on the Appeal as also on the Rectification Application does not answer the issues raised and particularly why the revenue has not been able to collect the taxes or the assessee was justified in arguing that in all the bills the standard thali does not include anything over and above the vegetables and other ingredients. The charge is separately levied for farsan, salad, papad and curd - In these circumstances, whether the Tribunal's approach can be said to be justified is something which this Court will have to consider in depth and in details - Matter remanded back - Decided in favour of assessee.
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