RVAT: VAT payable on entire consideration charged for food by Chokhi Dhani Resorts

Commercial Taxes Officer Vs Chokhi Dhani Resorts Pvt Ltd (Rajasthan High Court) Rajasthan High Court held that assessee cannot split up the amount charged for the sale of food and certain services in addition to the food. Hence, VAT is payable on the entire consideration charged for the food. Facts- A survey was conducted of the premises of the assessee on 14.07.2010 wherein it was discovered that the assessee, which is engaged in the business of restaurants and resorts, was issuing ‘entry coupon’ at the entry gate of the premises to its customers and charging Rs. 350/- per adult and Rs. 1...