2017 (8) TMI 577 - SCH - VAT and Sales Tax

Whether supply of cooked food in the restaurant are covered under Uttarakhand VAT Act, 2005 - the decision in the case of Valley Hotel & Resorts, (Through its partner Shri Arun Goyal) Versus The Commissioner, Commercial Tax, Dehradun 2014 (5) TMI 97 - UTTARAKHAND HIGH COURT contested, where it was held that where element of service has been so declared and brought under Service Tax vide Government of India notification dated 06.06.2012 (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 - Held that - Delay condoned - Application for amendment of cause title is allowed - SLP dismissed.

Summary

The Supreme Court in 2017 (8) TMI 577 - SC Order, with judges A. K. Sikri and Ashok Bhushan, allowed the amendment of the cause title and dismissed the special leave petitions after condoning the delay.