High Court Questions 14.5% VAT on Third Sale of Foreign Liquor, Highlights Differences in Customer Socio-Economic Status.

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....Levy of VAT on third point of sale of liquor of foreign origin in the State at the rate of 14.5% - Constitutional validity - The petitioners, who are clubs and hotels, cannot be compared with the retail outlets of TASMAC. The customers of the TASMAC and the petitioners form two distinct and different categories based upon their respective socio-economic status - HC....