https://www.taxtmi.com/caselaws?id=424868 A restaurant business purchasing sealing machines, PP cups and similar items from outside the State for use in operations could not be denied the composition scheme merely because those inter-State purchases attracted the relevant rule prohibition. Items bought as equipment and consumables for running the restaurant, and not for regular sale, were not goods held in stock. Applying that principle, the court treated the purchases as business-use items rather than stock-in-trade, so the assessee remained entitled to the composition scheme and the revision petition failed. en-us Thu, 30 Jun 2022 00:00:00 +0530 Sat, 09 Jul 2022 10:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424868 A restaurant business purchasing sealing machines, PP cups and similar items from outside the State for use in operations could not be denied the composition scheme merely because those inter-State purchases attracted the relevant rule prohibition. Items bought as equipment and consumables for running the restaurant, and not for regular sale, were not goods held in stock. Applying that principle, the court treated the purchases as business-use items rather than stock-in-trade, so the assessee remained entitled to the composition scheme and the revision petition failed. Case-Laws VAT and Sales Tax Thu, 30 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424868