https://www.taxtmi.com/caselaws?id=395468 The tax rate for a restaurant segment was disputed on the basis that it may have formed part of a classified hotel service, but the record did not conclusively show whether the restaurant, kitchen and dining facilities were independent of the hotel's lodging-related food service. Because the factual foundation was inadequate to decide the applicable higher rate in writ proceedings, the assessment could not be finally sustained on that record. The assessment orders were therefore set aside and the matter remitted for fresh consideration after obtaining relevant information and hearing the taxpayer. en-us Tue, 19 May 2020 00:00:00 +0530 Thu, 15 Oct 2020 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395468 The tax rate for a restaurant segment was disputed on the basis that it may have formed part of a classified hotel service, but the record did not conclusively show whether the restaurant, kitchen and dining facilities were independent of the hotel's lodging-related food service. Because the factual foundation was inadequate to decide the applicable higher rate in writ proceedings, the assessment could not be finally sustained on that record. The assessment orders were therefore set aside and the matter remitted for fresh consideration after obtaining relevant information and hearing the taxpayer. Case-Laws VAT and Sales Tax Tue, 19 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395468