https://www.taxtmi.com/caselaws?id=438048 The Rajasthan HC analysed whether pizza and sandwich fall within "cooked food" under an exemption notification issued under the Rajasthan Value Added Tax Act, 2003. It held that the revenue had not produced expert, technical, scientific, or survey evidence to show that those items were excluded from the exempt category, and it rejected reliance on unsupported assumptions and dictionary meanings. The Court also treated the later notifications of 14.07.2014 and 09.03.2015, which expressly included pizza and sandwich, as a valid aid to interpret the earlier notification where its language was capable of more than one meaning. On that basis, pizza and sandwich were treated as cooked food covered by the exemption. en-us Fri, 05 May 2023 00:00:00 +0530 Sat, 20 May 2023 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438048 The Rajasthan HC analysed whether pizza and sandwich fall within "cooked food" under an exemption notification issued under the Rajasthan Value Added Tax Act, 2003. It held that the revenue had not produced expert, technical, scientific, or survey evidence to show that those items were excluded from the exempt category, and it rejected reliance on unsupported assumptions and dictionary meanings. The Court also treated the later notifications of 14.07.2014 and 09.03.2015, which expressly included pizza and sandwich, as a valid aid to interpret the earlier notification where its language was capable of more than one meaning. On that basis, pizza and sandwich were treated as cooked food covered by the exemption. Case-Laws VAT and Sales Tax Fri, 05 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438048