1987 (3) TMI 483

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..... amended by the Amendment Act of 1984. The only question for decision is, whether a "thal" containing entire meal sold by the assessee as a composite unit falls within the ambit of the Notification No. F. 5(16)FD(CT)/69-3 dated 8th March, 1969, so that the individual items constituting the meal are not required to be separated for determining the tax liability of these constituents separately. The .....

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..... and since some of these items were individually exempted from tax, sale of the same as a constituent of the meal was not taxable. The Tribunal after holding that the sale made by the assessee was of a meal served in a "thal", further held that several constituents of this meal being exempt from tax had to be excluded while assessing the tax payable on the meals. The case was, therefore, remanded .....

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..... inion that it is expedient in the public interest to do so, hereby cancels the Finance (Revenue and Economic Affairs) Department Notification No. F. 5(140) FD (RT)/63, dated April 21, 1964 (S. No. 77). And in pursuance of the second proviso to section 5 of the said Act, the State Government notifies that- (i) Halwais, and (ii) Keepers of hotels, restaurants, refreshment rooms and other eating e .....

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..... a meal or food taken at a regular eating time. This is how the expression has to be understood in its ordinary sense, and there is nothing to indicate that the word "meals" used in the aforesaid notification has any different meaning. It is not a case where several constituents which together constitute a meal supplied in a "thal" have been sold as individual items in order to retain the distinct .....

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..... nts had to be taxed separately as individual items and not collectively as a meal in accordance with the aforesaid notification dated 8th March, 1969. Before parting with the case, I must record my appreciation for the assistance rendered by Mr. R.C. Ghiya as amicus curiae. Consequently, the revision is allowed in the aforesaid manner. No order as to costs. Petition allowed.
Case laws, Decis .....

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