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1985 (12) TMI 351 - HC - VAT and Sales TaxExtract: .......a composite hotel, will not also apply to restaurant simpliciter. In this view of the matter, the petitioner is liable to succeed and is entitled to a mandamus restraining the respondent from levying sales tax on his business turnover in his restaurant. It is accordingly ordered. In the circumstances of the case, there will be no order as to costs.
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