https://www.taxtmi.com/caselaws?id=406394 A restaurant operating in the same premises as a recognised star hotel may be treated as a restaurant attached to that hotel for Section 7(1)(a) of the Tamil Nadu Value Added Tax Act, 2006. The higher rate under that provision applies only to the specified food and beverage items, not to the entire turnover. Interest cannot be levied from the original assessment year where tax liability is quantified later, particularly when the assessee's stand is bona fide. The assessment orders were set aside and remitted for fresh adjudication because the authority had relied heavily on Enforcement Wing material rather than making an independent quasi-judicial decision. en-us Mon, 15 Mar 2021 00:00:00 +0530 Wed, 14 Apr 2021 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406394 A restaurant operating in the same premises as a recognised star hotel may be treated as a restaurant attached to that hotel for Section 7(1)(a) of the Tamil Nadu Value Added Tax Act, 2006. The higher rate under that provision applies only to the specified food and beverage items, not to the entire turnover. Interest cannot be levied from the original assessment year where tax liability is quantified later, particularly when the assessee's stand is bona fide. The assessment orders were set aside and remitted for fresh adjudication because the authority had relied heavily on Enforcement Wing material rather than making an independent quasi-judicial decision. Case-Laws VAT and Sales Tax Mon, 15 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406394