TMI Blog1987 (3) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 material facts are stated hereafter. The petitioner carries on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 to the assessing authority by the Tribunal for a fresh assessment i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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 establishments, tea stalls and the like, shall pay tax on their ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 identity as an individual item and are not to be treated c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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