https://www.taxtmi.com/caselaws?id=330256 A separate restaurant could not be subjected to the higher tax rate reserved for a star-rated lodging house because the two were distinct entities with separate registrations and assessments, and there was no proof that the restaurant itself held tourism accreditation. Reassessment on the same issue also failed because earlier appellate and tribunal decisions on identical facts had attained finality, no fresh tangible material was shown, and the authority could not reopen the matter by mechanically relying on an enforcement report or a concluded position. The writ petitions were allowed and the assessment orders were quashed. en-us Wed, 08 Jun 2016 00:00:00 +0530 Thu, 21 Jul 2016 10:42:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330256 A separate restaurant could not be subjected to the higher tax rate reserved for a star-rated lodging house because the two were distinct entities with separate registrations and assessments, and there was no proof that the restaurant itself held tourism accreditation. Reassessment on the same issue also failed because earlier appellate and tribunal decisions on identical facts had attained finality, no fresh tangible material was shown, and the authority could not reopen the matter by mechanically relying on an enforcement report or a concluded position. The writ petitions were allowed and the assessment orders were quashed. Case-Laws VAT and Sales Tax Wed, 08 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330256