TaxTMI 
TaxTMI 
2024 (5) TMI 927
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.... that vide impugned notice the respondents have demanded VAT on the service tax component which the petitioner has separately paid being in catering business and the element of service has to be separately assessed and was paid independently on the VAT amount. Learned counsel has taken us to the tax invoice which the petitioner company had issued for a particular sale. Learned counsel has submitted that the issue is no more res integra in view of the judgment of the Hon'ble Supreme Court in the case of Tamil Nadu Kalyana Mandapam Assn. vs. Union of India 2006 (3) STR 260 (SC), which has also been followed by this Court in the case of M/s CAP 'N' Chops Caterers vs. State of Haryana, GSTR No. 1 of 2009, decided on 07.09.2010. Learned counsel ....
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....vice tax or only on the basic price of software/software license". The department has considered the 'sale price' definition in terms of Section 2 (zg) of the HVAT Act, 2003, which reads as under:- "Sale Price" means the amount payable to a dealer as consideration for the sale of any goods, less any sum allowed at the time of sale as cash or trade discount according to the practice, normally prevailing in the trade, but inclusive of any such sum charged for anything done by the dealer in respect of the goods at the time of or before the delivery thereof and the expression 'purchase price' shall be construed accordingly." 6. On conjoint reading of 'sale price' and 'gross turnover' the authorities reached at the conclusion that VA....
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.... following judgments and the principles laid down therein can be very well applied to the case on hand. 1. M/s. J.K. Jute Mills Co. Ltd. vs. The State of U.P. & Anr. [1962] 2 SCR 1; 2. M/s Gannon Dunkerley & Co. and Ors. vs. State of Rajasthan & Ors. 1993) 1 SCC 364; 3. The State of Madras vs. Ganon Dunkerley & Co. (Madras) Ltd. [1959] SCR 379; 4. The Sales Tax Officer, Pilibhit vs. M/s. Budh Prakash Jai Prakash [1955] 1 SCR 24 5. M/s George Oakes (P) Ltd. vs. State of Madras [1962] 2 SCR 570. 43. In regard to the submission made on Article 366 (29A) (f), we are of the view that it does not provide to the contrary. It only permits the State to impose a tax on the supply of food and drink....
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.... and Restaurant (supra) and, in particular, on the aspect theory is, therefore, apposite and should be upheld by this Court. In view of this, the contention of the appellant on this aspect is not well founded. 8. This Court in the case M/s Cap 'N' Chops Caterers (supra), where a similar issue was called for consideration, has held as under:- "7. In T.N. Kalyana Mandapam Assn. v. Union of India and others, (2004) 5 SCC 632, it was observed that the sales tax could be levied only if there was sale, concept of which could not be enlarged by the legislature to include transactions which were not sales. By including transactions of supply of goods being food and other articles for human consumption in the concept of deemed sale, supp....