https://www.taxtmi.com/article/detailed?id=5612 Constitutional and statutory deeming provisions treat supplies of food and drink for consideration as sales, allowing State VAT laws to tax restaurant and hotel supplies as sales of goods, while Central declared service provisions and notifications capture a service element in the same transactions, producing overlapping tax bases and litigation about incidence, valuation and jurisdiction. en-us Tue, 13 May 2014 09:01:05 +0530 Tue, 13 May 2014 09:01:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5612 Constitutional and statutory deeming provisions treat supplies of food and drink for consideration as sales, allowing State VAT laws to tax restaurant and hotel supplies as sales of goods, while Central declared service provisions and notifications capture a service element in the same transactions, producing overlapping tax bases and litigation about incidence, valuation and jurisdiction. Articles Value Added Tax - VAT and CST Tue, 13 May 2014 09:01:05 +0530 https://www.taxtmi.com/article/detailed?id=5612