https://www.taxtmi.com/highlights?id=67991 Taxability of Selling of food items in the school / hostel - section 2(10) (d) of the VAT Act specifically refers to only a restaurant or eating house or a hotel but the word ‘hostel’ is not specifically included therein. Therefore, the inclusion of the petitioner’s institution in the category of dealer for the purpose of AP VAT Act, 2005 and assessing the same to tax U/s 21 of AP VAT Act is not correct. - HC en-us Wed, 01 Feb 2023 08:54:54 +0530 Wed, 01 Feb 2023 08:54:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67991 Taxability of Selling of food items in the school / hostel - section 2(10) (d) of the VAT Act specifically refers to only a restaurant or eating house or a hotel but the word ‘hostel’ is not specifically included therein. Therefore, the inclusion of the petitioner’s institution in the category of dealer for the purpose of AP VAT Act, 2005 and assessing the same to tax U/s 21 of AP VAT Act is not correct. - HC Highlights VAT and Sales Tax Wed, 01 Feb 2023 08:54:54 +0530 https://www.taxtmi.com/highlights?id=67991