ACTO SRIGANGANAGAR Vs. GANESH MISHTHAN BHANDAR

JUDGEMENT

(1.) NOBODY has put in appearance on behalf of the non-petitioner despite service.

(2.) THE question of law involved in this revision petition is that whether for business of hotel and restaurant, the dealer is liable to pay the tax in case his annual gross turn over exceeds Rs. 2,00,000/- and whether the dealer of hotel and restaurant is not liable to pay the tax unless after giving benefit of clause (1) of Notification No. 815 dated 27. 6. 1990, if his annual gross turn over does not exceed further Rs. 2,00,000/ -. THE Tax Board held that the assessee's total turn over is Rs. 4,99,283/ -. THE Tax Board gave deduction to sales of the sales tax exempted and sales tax paid sales from the said total turnover of Rs. 4,99,283/ -. Since the total turn over of the assessee, after deducting Rs. 2,00,000, is less than Rs. 2,00,000/-, therefore, the assessee is not liable to pay any tax.

(3.) IN view of the above this revision petition is allowed and it is held that dealer referred in the Notification No. 815 dated 27. 6. 1990, if has annual gross turn over Rs. 2,00,000/-, then he is liable to pay the tax @ Rs. 300/- over every competed turn over of Rs. 5000/- irrespective of the fact that the turn over above annual gross turnover does not exceed Rs. 2,00,000/ -.