https://www.taxtmi.com/caselaws?id=357623 The court upheld the tax assessment of Samosa at 8% for the initial period and 4% for the subsequent period. It determined that Samosa qualifies as cooked food and not as sweets or namkeen, based on its shelf-life and consumption characteristics. The court dismissed arguments regarding statements made by the proprietor's son and inconsistency in tax treatment among adjacent shops, emphasizing that such factors do not constitute substantial legal questions. The revisions were dismissed without costs. en-us Fri, 09 Mar 2018 00:00:00 +0530 Sat, 15 Jun 2019 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357623 The court upheld the tax assessment of Samosa at 8% for the initial period and 4% for the subsequent period. It determined that Samosa qualifies as cooked food and not as sweets or namkeen, based on its shelf-life and consumption characteristics. The court dismissed arguments regarding statements made by the proprietor's son and inconsistency in tax treatment among adjacent shops, emphasizing that such factors do not constitute substantial legal questions. The revisions were dismissed without costs. Case-Laws VAT and Sales Tax Fri, 09 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357623