2024 (1) TMI 242 - SCH - VAT and Sales Tax

Classification of goods - Entitlement for exemption of payment of VAT in excess of 5% thereupon - Pizza - sandwich - It was held by High Court that This Court holds that the question(s) of law framed above are answered in the favour of the petitioner-assessee and against the respondent-revenue. As a result, pizza and sandwiches are held to be cooked foods - HELD THAT - There are no reason to interfere in the matter. The Special Leave Petition is dismissed.

Summary

The Supreme Court dismissed the Special Leave Petition, stating that they are not inclined to interfere in the matter. Delay was condoned, and pending applications were disposed of.