Supreme Court of India
Moulin Rouge Pvt. Ltd. v. The Commercial Tax Officer and Ors.
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
What the Court ordered
In view of the aforesaid judgment of the Supreme Court in Nothem India Caterers (India) Ltd. (supra).
Judgment, page 7
From the headnote
Sales Tax: Bengal Finance (Sales Tax) Act, 1941 : . Sections 2(g) (iii) and 26A-Restaurant-Food and drinks served along with other services-Tax not charged separately fi"om customers for food and drinks-No liability to pay sales tax on it-Commercial tax officer-Imposition of sales tax and penalty-Tribunal holding that appellant entitled to tax exe,,;ptionfi"om September 7, 1978 till the amendment of the Act-On appeal, held legislature has made a valid classification for the purpose of granting exemption-Appel/ant's case falls under clause (a) of sub-section (2) of section 26A of the Act-Thus…
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