Turnover of sale of alcoholic liquor sold in restaurant is taxed separately

Tvl. National Hotel Vs Commercial Tax Officer (Madras High Court) Madras High Court held that turnover relating to the sale of alcoholic liquor sold in the restaurant is not to be included in the turnover of foods and drinks as sale of alcoholic liquor is taxable separately. Facts- The specific case of the petitioner in these Writ Petitions is that there is no case made out for clubbing the turnover of alcoholic liquor sold from the licenced bar of the petitioner. It is submitted that the sales turnover of alcoholic liquor sold from the bar attached to the petitioner’s hotel, for which, the ...