A table and two chairs can save tax for cake shops

What could possibly be the difference between a cake shop with two tables and four chairs and another without the furniture? Well, according to the revenue department the answer would be tax arbitrage of up to 13%. So, don’t be surprised to see your corner mithaiwala, halwai or cake outlet owner suddenly rebranding his shop to add ‘restaurant’ and put a couple of tables and chairs in the prem…