MOUNT VIEW HOTEL Vs. SALES TAX TRIBUNAL

JUDGEMENT

(1.) THIS order will dispose of two references, G. S. Tax References Nos. 8 and 9 of 1972, at the instance of M/s. Mount View Hotel, Sector 10, Chandigarh, hereinafter referred to as the assessee. These two references relate to two different assessment years for the purpose of sales tax. The question referred in both the cases was as follows:

(2.) UNDER Section 6 of the Punjab General Sales Tax Act, 1948, which is applicable to the Union Territory of Chandigarh, where the assessee carries on his business, "no tax shall be payable on the sale of goods specified in the first column of Schedule B subject to the condition and exceptions, if any, set out in the corresponding entry in the second column thereof". The State Government is also given power, after giving notice by notification of the period specified, to delete from or add to the schedule any entry. Entries Nos. 16 and 18 are in point. These run as follows:

(3.) THE sole question is whether vegetables, meat, fish and eggs, as referred to in these two entries, mean these articles in raw condition or whether the exemption also applies when the vegetables, meat, fish or eggs are cooked as a dish to be taken as a part of food. The sales tax authorities felt that the entries, as given, relate only to these articles in uncooked form and not to food preparations made out of them to be used as eatables.