https://www.taxtmi.com/caselaws?id=166560 Outdoor catering contracts with separately identifiable food and service components are taxable by the State only on the deemed sale element under Article 366(29A)(f); the service component remains outside VAT when invoices and billing separately disclose the charges and service tax is paid on services. The legal position distinguishes composite contracts from indivisible contracts and requires segregation where the elements are distinct. The Court also held that the existence of a statutory appeal did not bar consideration of the writ appeal in the circumstances, because the dispute raised a pure constitutional issue on the State's levy power. The impugned assessments were set aside and relief was granted to the assessee. en-us Mon, 18 Apr 2011 00:00:00 +0530 Wed, 08 Oct 2014 15:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166560 Outdoor catering contracts with separately identifiable food and service components are taxable by the State only on the deemed sale element under Article 366(29A)(f); the service component remains outside VAT when invoices and billing separately disclose the charges and service tax is paid on services. The legal position distinguishes composite contracts from indivisible contracts and requires segregation where the elements are distinct. The Court also held that the existence of a statutory appeal did not bar consideration of the writ appeal in the circumstances, because the dispute raised a pure constitutional issue on the State's levy power. The impugned assessments were set aside and relief was granted to the assessee. Case-Laws VAT and Sales Tax Mon, 18 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166560