9911796707
TMI Blog2009 (10) TMI 864X X X X Extracts X X X X X X X X Extracts X X X X ..... e of the petitioner, namely, Hotel Saravana Bhavan. Outdoor catering is also undertaken by the petitioner. It also prepares and serves ready-to-eat food items, like idly, dosai, vadai, noodles, fried rice, meals, cold and hot beverages, soft drinks, ice creams, mineral water, etc. Generally, the food items and drinks are made ready and served, based on the orders placed by the customers. Only items like packaged bottled drinks and ice creams, purchased from local dealers, are kept in ready form. The above writ petitions have been filed for different assessment years, which are prior to April 1, 2002. Writ Petition No. 10154 of 2005 relates to the assessment year 1998-99. Writ Petition No.10155 of 2005 relates to the assessment year 2000-01 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat were sold as unbranded items. However, by an amendment to section 3D, the difference between branded and unbranded items had been introduced. Accordingly, the respondent, by relying on the subsequent amendment, had treated the food and drinks sold by the petitioner, during the period prior to April 1, 2002, as branded food and drinks and thereby, he had proposed to levy higher rate of tax at 16 per cent. Even after the amendment to section 3D of the Tamil Nadu General Sales Tax Act, with effect from April 1, 2002, it cannot be said that the food and drinks sold by the petitioner would come under the category of branded items. Therefore, the impugned proceedings of the respondent proposing to levy the higher rate of sales tax, on the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a circular issued on March 18, 2002, which stipulated that branded pizza could be taxed at 16 per cent. Accordingly, the assessments which had been initially completed and which levied a tax of two per cent under section 3D of the Act were sought to be revised and tax at 16 per cent was proposed to be levied. A plain reading of section 3D, as it existed prior to April 1, 2002, indicates that it levies a tax on all foods and drinks sold in hotels and restaurants having a total turnover of not less than Rs. 25 lakhs at a flat rate of two per cent. The section made no distinction as to whether the food and drink that was sold was branded or unbranded. Section 3D introduced the concept of sale of unbranded foods and drink only in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (P) Ltd. v. Special Commissioner and Commissioner of Commercial Taxes [2010] 29 VST 162 (Mad); [2007-08] 13 TNCTJ, to show that it would be futile for the petitioner to approach the authorities concerned, by invoking the alternate remedy, especially, in view of the fact that the clarification No. 156 of 2003 in D. Dis. Acts Cell II/31073/2003/dated June 26, 2003, has been issued by the higher authority creating an obligation on the part of the lower authorities to follow the same. In view of the submissions made by the learned counsels appearing on behalf of the petitioner, as well as the respondent and on a perusal of the records available, this court is of the considered view that the impugned proceedings of the respondent cannot ..... X X X X Extracts X X X X X X X X Extracts X X X X
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