Pizza and Sandwich being ‘Cooked food’ entitled for exemption of VAT above 5%

Devyani International Limited Vs Additional Commissioner It Commercial Taxes (Rajasthan High Court) Rajasthan High Court held that Pizza and Sandwich categorized as ‘Cooked Food’ are entitled for exemption of payment of VAT in excess of 5%. Facts- The lis in question pertains to classification of ‘pizza’ and ‘sandwich’ under the Rajasthan Value Added Tax Act, 2003 (for short “RVAT”). The common issue for consideration of this Court is whether ‘pizza’ and ‘sandwich’ fall within the ambit of “cooked food” to claim benefit of exemption notification dated 09.03.2010? Si...