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TMI Blog2016 (7) TMI 1467X X X X Extracts X X X X X X X X Extracts X X X X ..... nts. ORDER Both the learned counsel at the Bar, in unison, submitted that the controversy involved in this case is covered by the judgment of a co-ordinate Bench this court and the present writ petitions may be disposed of by following the said judgment in W. P. No. 7807 of 2016 and connected matters (Renukamba v. State of Karnataka [2018] 50 GSTR 293 (Karn)) decided on 23rd Ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elying upon various decisions of the honourable Supreme Court is also quoted for ready reference (paras 59 to 61, pages 564 and 565 in 6 VST-OL): '47. At this juncture, it would be appropriate to note that licence fee fixed for a dealer holding licence in form No. 9 and operating in urban areas is Rs. 6 lakhs, whereas, licence fee prescribed for a similar licence holder who is running bar an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring substantial value addition taking place on liquor consumed in the premises of a boarding house arid lodge, has brought this class of dealer under the net of tax, but bar and restaurants located in rural area which do not have the advantage of catering to the class of customers of economic superiority are exempted. Thus, the impugned notification dated 28th February, 2014 which exempts liquor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stated discussion, this court is of the considered view that contentions raised by the petitioners are without merit and they are hereby rejected. Hence, I proceed to pass the following: ORDER (1) Writ petitions are hereby dismissed. (2) Rule discharged. (3) Costs made easy.' 9. This court is not inclined to adopt the course of action suggested by the learned counsel for the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X
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