Registration under KVAT required for education trust managed college supplying food via canteen

Annoor Dental College Vs State of Kerala (Kerala High Court) Kerala High Court held that college, managed by an education trust, engaged in supplying food to students through canteen is required to obtain registration under Kerala Value Added Tax Act, 2003 [KVAT Act]. Thus, writ dismissed accordingly. Facts- M/s. Annoor Dental College was proceeded against u/s. 67(1) of the Kerala Value Added Tax Act, 2003 for not taking registration under the said Act though they crossed the turnover limit for registration and also for not remitting VAT for the sales effected by the institution for the assess...