9911796707
TMI Blog2009 (7) TMI 1188X X X X Extracts X X X X X X X X Extracts X X X X ..... a single registration under the Kerala General Sales Tax Act, 1963 with branch registrations at all the sales outlets including the restaurants on road side. In the original sales tax assessments for the above years, the petitioner claimed exemption from payment of sales tax on cooked food and beverages in respect of certain restaurants, the turnover of which was less than Rs. 20 lakhs. Even though the claim was allowed in the original assessments, the Deputy Commissioner in exercise of suo motu powers under section 35 of the KGST Act set aside the orders on exemption and directed assessment of the entire turnover of cooked food as provided under entry 57(i) of the First Schedule to the KGST Act. Even though the petitioner filed appeals be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er of cooked food and beverage should be Rs. 20 lakhs or more during the year. In other words, the view of the court was that turnover of other goods sold in the hotel should not be taken into account while determining the threshold limit of Rs. 20 lakhs for the purpose of fixing liability. At the outset, Special Government Pleader pointed out that the Division Bench of this court decided the case based on a decision of the Madras High Court in State of Tamil Nadu v. Arasan Ice Creams and Sweets Restaurant [1996] 100 STC 333 which stands reversed by the decision of the Supreme Court in State of Tamil Nadu v. Arasan Ice Cream Sweets [2001] 121 STC 238. Therefore, after reversal of the judgment of the Madras High Court by the Supreme Court, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r through another, on his own account or on account of others, whether for cash or for deferred payment or other valuable consideration, provided that the proceeds of the sale by a person of agricultural or horticultural produce, grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, shall be excluded from his turnover." From the above definition clause it is clear beyond any doubt that the turnover is always the combined turnover of the dealer in all places of business in the State. Read in this context, hotel or restaurant referred to in entry 57(i) can only be the dealer running the hotel or restaurant and so much so, dealer's turnover means turnover of all th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
