A.P.SEN, J. - (1.) THIS is an application under S. 15(3)(A) of the Rajasthan ST Act, 1954.
(2.) THE short question for consideration is whether the sales-tax payable on meals, supplied in Thals to the Customers at the Bikaner Hotel, Jaipur run by the assessee should be charged separately with respect to the items comprising the meals and whether non-taxable items should be excluded therefrom and tax should be charged only on taxable items. The Board of Revenue was of the view that six items supplied in the Thals in question, four were exempt and only vegetable curries and cooked-dal currie can be said to be taxable. The decision of the Board of Revenue does, in our opinion, give rise to a question of law, as the Notification in question No. F5(16) FD/CT/60-III Jaipur, dt. 8th March, 1969, refers to 'meals' and 'cooked food' and not to separate items of meals.
(3.) WE therefore, allow this application and direct the Board of Revenue to state a case and refer to the High Court for its opinion the following question of law, namely,: Whether under the facts and circumstances of the case the Board of Revenue was justified in holding that items of the 'thal' sold as composite unit should be separated for determing the tax liability.";