TaxTMI 
TaxTMI 
2020 (10) TMI 816
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....vel, GA (T) COMMON ORDER With the consent of both parties, the Writ Petitions are taken up today and heard through video conferencing. 2. The short point which arise in all these Writ Petitions are as to whether the Department was right in bringing the petitioners, which are Hotels, of non-star category, under the purview of Section 7(1)(a) of the Tamil Nadu Value Added Tax Act (hereinafter ref....
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.....Levy of taxes on food and drinks:- (1) Notwithstanding anything contained in this Act, but subject to the provisions of this Act,- a)every dealer shall pay tax on the sale of ready to eat un-branded foods including sweets, savouries, un-branded non-alcoholic drinks and beverages served in or catered indoors or outdoors by star hotels recognized as such by Tourism Department of the State Gover....
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....of computing the total turnover under this subsection, the sales turnover of all business units in a common premises sharing the common kitchen or common employees shall be added to the sales turnover of the business unit having higher turnover." 6. Perusal of the Act clearly reveals that while Section 7(1)(a) applies to Star Hotels, Section 7(1)(b) would be made applicable for the Hotels, which ....