High Court Rules Branded Food Items in Restaurants Subject to 14.5% VAT Under TNVAT Act for Trademark Usage.

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....Rate of VAT - TNVAT - the trade mark registration is meant for the restaurant as well as the products manufactured by it and when the activity of service for providing food and drink is considered as a trade mark - the food items also are to be considered as ‘branded items’ - levy of tax on such branded food and drink items would be at 14.5% - HC....