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Supreme Court dismisses petition; VAT can't be imposed on service-taxed portion of restaurant bills, per High Court decision.
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....VAT on supply of cooked food in the restaurant - SC dismissed the SLP against the decision of HC wherein it was held that, where element of service has been so declared and brought under Service Tax (i.e. 40% of bill amount to customers having food or beverage in the restaurant was made liable to service tax) no VAT can be imposed thereon.....