https://www.taxtmi.com/caselaws?id=752874 VAT on the service tax component in a catering contract was treated as impermissible because catering combines a sale element with a service element. The statutory definition of sale price under Section 2(zg) of the Haryana VAT Act, read with Article 366(29A)(f) of the Constitution, does not justify adding the service component to taxable turnover merely because service tax is separately charged. The clarification applying VAT to the basic price plus service tax was therefore based on an erroneous understanding of sale in catering, and the revision notice was quashed as inconsistent with the settled distinction between goods and services. en-us Thu, 18 Apr 2024 00:00:00 +0530 Mon, 20 May 2024 20:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=752874 VAT on the service tax component in a catering contract was treated as impermissible because catering combines a sale element with a service element. The statutory definition of sale price under Section 2(zg) of the Haryana VAT Act, read with Article 366(29A)(f) of the Constitution, does not justify adding the service component to taxable turnover merely because service tax is separately charged. The clarification applying VAT to the basic price plus service tax was therefore based on an erroneous understanding of sale in catering, and the revision notice was quashed as inconsistent with the settled distinction between goods and services. Case-Laws VAT and Sales Tax Thu, 18 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=752874