Classification of goods - whether ‘pizza’ and ‘sandwich’ fall ...

High Court Rules Pizza and Sandwich Qualify as Cooked Food for Tax Exemption, Rejects Revenue Authority's Arguments.

May 22, 2023

Case Laws VAT and Sales Tax HC

Classification of goods - whether ‘pizza’ and ‘sandwich’ fall within the ambit of “cooked food” to claim benefit of exemption notification - The revenue has not brought on record any expert opinion, any scientific study or survey to prove that ‘pizza’ and ‘sandwich’ are in-fact not ‘cooked food’ - Merely by stating that cooked food is necessarily prepared on gas burner, with aid of oil/ghee and spices, using exclusively fresh ingredients and then served with traditional cutlery, the Additional Commissioner arrived at the conclusion ‘pizza’ or ‘sandwich’ are not ‘cooked food’. - benefit of exemption allowed - HC

View Source

← Previous Next →

Classification of goods - whether ‘pizza’ and ‘sandwich’ fall ...

High Court Rules Pizza and Sandwich Qualify as Cooked Food for Tax Exemption, Rejects Revenue Authority's Arguments.

May 22, 2023

Case Laws VAT and Sales Tax HC

You may also like:

Pizza and sandwiches were held to be cooked foods as per the decision of the High Court - HC has observed that, merely by stating that cooked food is necessarily...

Rejected damaged paddy is classified under HSN 1006 10 90, not 1006 10 10, as it lacks characteristics of seed quality cereal crop and is unfit for human consumption....

The appellant imported ELISA Test Kits for food testing but classified them under 3822 00 90 as diagnostic kits to claim exemption under customs notifications. The...

Classification of goods - supply of frozen food - Since the applicant is into manufacture of ready to eat and ready to cook food products, the same are covered under...

Classification of supply - supply of goods or supply of services - supply of food and beverages by the eating joints - the supply of food by the entity partially or...

Refund of service tax - service tax for transportation of goods by rail paid inadvertently - the ‘food stuff’ could be any substance that is used as food or to make food...

Reduction of Rate of Tax - The claim of the assessee that “food colours“ and “food essences“ are “foodstuffs“ within the meaning of the notification was rightly rejected...

The case pertains to service tax liability arising from the sale/transfer of a business as a going concern by way of slump sale under the Income Tax Act, 1961. The issue...

Levy of excise duty - manufacture - whether food cooked and served in Hotels and Restaurants are excisable - SSI exemption - Writ Petition is not maintainable - HC

VAT on supply of cooked food in the restaurant - SC dismissed the SLP against the decision of HC wherein it was held that, where element of service has been so declared...

Benefit of exemption - I.V. Fluids viz., Ofloxacin I.V. Infusion Revenue entertained a view that when the drugs manufactured by the respondents are administered...

The readily available food items (not prepared/cooked in the restaurant) sold over the counter by the Applicant to the customer whether consumed in the restaurant or by...

Classification of goods - Health mix, Dia Mix, Dia Food, Ragi Malt, Badam Mix as instant food preparations - Valuation u/s 4A of CEA 1944 - Non-clubbing of clearances by...

Refund claim rejected by adjudicating authority on grounds that services provided by appellant to SOLCIL did not qualify for exemption under Notification No. 25/2012-ST...

Supply of goods or supply of services - supply of food items at GMUs (General Minor Units) at Railway Platforms which include only counter sale of packed food items,...

Quick Updates: