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Court Rules Restaurants and Hotels Must Pay VAT on Liquor; No Exemption Like Liquor Shops or Wine Dealers.

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....Validity of levy of VAT on services provided at restaurant / hotels - Claim of exemption - In his submission, if exemption is available to liquor shop or wine dealer, there is no reason why the restaurant or hotel where liquor is being provided/sold would be deprived of the benefit of exemption. - Both the contentions rejected - HC....