Hostels Exempt from VAT: Section 2(10)(d) of AP VAT Act Misapplies Tax to School Food Services.

Taxability of Selling of food items in the school / hostel - section 2(10) (d) of the VAT Act specifically refers to only a restaurant or eating house or a hotel but the word ‘hostel’ is not specifically included therein. Therefore, the inclusion of the petitioner’s institution in the category of dealer for the purpose of AP VAT Act, 2005 and assessing the same to tax U/s 21 of AP VAT Act is not correct. - HC .....

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