Law: Sales Tax Act, (III of 1951)

Section: 7(1)

Sales-tax Act,, 1951 -- Section 7(1) -- Exemption -- Restaurant -- Sweetmeats -- Food articles -- Manufacturer of sweetmeats running a restaurant -- Sweetmeat served in restaurant -- Whether "food articles" and exempt from tax -- Held yes -- Central Board of Revenue Notification No. S.R.O. 16(R), dated 1-7-1960 - ORDER (The order was passed by A. AHMED, Accountant Member).--These appeals relate to the sales-tax assessments for the years 1959-60, 1960-61 and 1961-62. The assessee was the owner of B Company which manufactured and sold sweetmeats, nimki, puri, tea, etc. The appeals are disposed of as follows. 1959-60 2. The Sales-tax Officer estimated total turnover at Rs. 70,917. Out of total sales estimated, the Sales-tax Officer allocated Rs. 20,000 for sale of sweets to outsiders. Out of balance of Rs. 50,917 the Sales-tax Officer allowed deduction at 50% for service charges and the remaining amount of Rs. 25,458 was charged to tax at the reduced rate of 3.1/8%. On sales to outsiders estimated at Rs. 20,000, tax was charged at 10%. On the basis indicated tax charged worked at Rs. 5,182. An appeal was preferred before Appellate Assistant Commissioner objecting to the extent of turnover estimated and the rates of tax adopted. The Appellate Assistant Commissioner maintained the estimate of turnover and the allocation of the same to the two varieties of sales. In regard to the rates of tax adopted, the Appellate Assistant Commissioner held that tax should be charged at 3-1/8% on the entire taxable turnover in terms of Notification No. 12 dated 27th June, 1951. 3. Now the only specific objection taken before us is that the extent of the estimate of sales is unjustified. There is another objection contending that "the order of the learned Appellate Assistant Commissioner is bad in law." 4. It appears from the records that estimate of turnover is based on the figures adopted in the income tax assessments. No materials could be adduced to show that the estimates are unreasonable. We cannot, therefore, interfere. 5. Coming to the other objection that the order of the Appellate Assistant Commissioner was bad in law, it was submitted that marginal relief in terms of…

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