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VAT - Highlights / Catch Notes

Home Highlights May 2015 Year 2015 This

Levy of VAT on third point of sale of liquor of foreign origin ...

Case Laws     VAT and Sales Tax

May 5, 2015

Levy of VAT on third point of sale of liquor of foreign origin in the State at the rate of 14.5% - Constitutional validity - The petitioners, who are clubs and hotels, cannot be compared with the retail outlets of TASMAC. The customers of the TASMAC and the petitioners form two distinct and different categories based upon their respective socio-economic status - HC

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