Related for Megillah 1:5
אֵין בֵּין יוֹם טוֹב לְשַׁבָּת אֶלָּא אֹכֶל נֶפֶשׁ בִּלְבָד. אֵין בֵּין שַׁבָּת לְיוֹם הַכִּפּוּרִים אֶלָּא שֶׁזֶּה זְדוֹנוֹ בִּידֵי אָדָם וְזֶה זְדוֹנוֹ בְּכָרֵת:
There is no difference between yom tov and Shabbath but food (preparation) alone, (being forbidden on Shabbath but permitted on yom tov.) [This Mishnah is in accordance with Beth Shammai, who say (Beitzah 1:5): "Neither a minor, nor a lulav, nor a Torah scroll may be carried out to the public domain (on yom tov)," for they are not needed for purposes of eating. But this is not the halachah. We rule in accordance with Beth Hillel, who say that since carrying was permitted for eating purposes, it was permitted for other purposes, too. And there are also other things, which are forbidden on Shabbath but permitted on yom tov even though they are not for eating purposes, such as the dropping of fruits through the aperture (see Beitzah 5:1), which is permitted on yom tov, but not on Shabbath. There is no difference between Shabbath and Yom Kippur, but that wilful transgression of the first is punishable by man [judicial death penalty], whereas wilful transgression of the second is punishable by kareth ("cutting-off").