Classification of goods - whether ‘pizza’ and ‘sandwich’ fall ...

High Court Rules Pizza and Sandwich Qualify as Cooked Food for Tax Exemption, Rejects Revenue Authority's Arguments.

May 22, 2023

Case Laws VAT and Sales Tax HC

Classification of goods - whether ‘pizza’ and ‘sandwich’ fall within the ambit of “cooked food” to claim benefit of exemption notification - The revenue has not brought on record any expert opinion, any scientific study or survey to prove that ‘pizza’ and ‘sandwich’ are in-fact not ‘cooked food’ - Merely by stating that cooked food is necessarily prepared on gas burner, with aid of oil/ghee and spices, using exclusively fresh ingredients and then served with traditional cutlery, the Additional Commissioner arrived at the conclusion ‘pizza’ or ‘sandwich’ are not ‘cooked food’. - benefit of exemption allowed - HC

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Classification of goods - whether ‘pizza’ and ‘sandwich’ fall ...

High Court Rules Pizza and Sandwich Qualify as Cooked Food for Tax Exemption, Rejects Revenue Authority's Arguments.

May 22, 2023

Case Laws VAT and Sales Tax HC

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