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2014 (5) TMI 97 - HC - VAT and Sales TaxWhether supply of cooked food in the restaurant are covered under Uttarakhand VAT Act, 2005 – Held that:- VAT can be imposed on sale of goods and not on service - Service can be taxed by Service Tax Laws - The authority competent to impose service tax has also assumed competence to declare what is service - The State has not challenged the same - Therefore, where element of service has been so declared and brought under Service Tax vide Government of India notification dated 06.06.2012 (i.e. 40% of bill amount to customers having food or beverage in the restaurant was made liable to service tax) no VAT can be imposed thereon - Commissioner erred in rejecting the application of the revisionist - Thus, the revision is allowed - Judgments of Tribunal as well as of the Commissioner, Commercial Tax are set aside – Matter remitted back to Commissioner for afresh order – Decided in favour of Assessee.
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