Rajasthan High Court: Pizza and Sandwich qualify as ‘Cooked Foods’ for VAT exemption
Rajasthan High Court: Pizza and Sandwich qualify as ‘Cooked Foods’ for VAT exemption
M/s Devyani International Limited vs The Additional Commissioner It Commercial Taxes
The Rajasthan High Court has ruled that Pizza and Sandwich are considered ‘Cooked Foods’ and are eligible for exemption beyond 5% Value Added Tax (VAT). This ruling allows for consequential relief to the assessee. The court noted that with the changing times, the definition of ‘Cooked Foods’ has also evolved.
