VAT at higher Rate cannot be levied if no star categorisation by Ministry of Tourism: Rajasthan HC

Deputy Commissioner Anti-Evasion Vs Geetpriya Hotels And Resorts Pvt. Ltd. (Rajasthan High Court) 1. The present Sales Tax Revision Petition has been filed against the impugned order dated 27.09.2017 passed by the Appellate Authority and order dated 18.12.2019 passed by the Rajasthan Tax Board, Ajmer. 2. The contention of counsel for the petitioner-Revenue is that as assessee has applied with the State Excise Department for the liquor licence under the category of ‘Three Star & More’ hotel, estoppel is created and for the purposes of charging commercial tax, rate applicable on ‘Three...