LAHAR ICE CREAM FACTORY MASOORIYA Vs. ACTO

JUDGEMENT

(1.) This revision petition is directed against the order of the Tax Board dated 6th October, 2008 whereby the Tax Board has held against the assessee that the assessee, manufacturer and seller of ice cream /ice-candy does not fall within the ambit and scope of Notification No. 815 : F.4(72)FDGr.IV/87-43 dated 27.6.1990.

(2.) Learned Counsel for the petitioner assessee Mr. Dinesh Mehta argued that the said assessee can fall within the scope of term 'other eating establishment' employed in the aforesaid notification.

(3.) On the other hand, Mr. V.K. Mathur appearing for Revenue submitted that the class of dealers specified in the said notification did not include the manufacture of any eating items and, therefore, the ice cream manufacturer, the present assessee cannot fall within the scope of said notification and, therefore, the Tax Board was justified in denying the said benefit to the assessee.