Pizza and Sandwich are ‘Cooked Foods’, not ‘Baked Branded Products’: Rajasthan HC allows Exemption Benefit beyond 5% VAT [Read Order]

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The Rajasthan High Court has held that Pizza and Sandwich qualify as ‘Cooked Foods’ for claim of exemption beyond 5% Value Added Tax (VAT) and not ineligible for exemption as ‘Baked Branded Products’, allowing consequential relief to the assessee. It was noted by the Bench that, “However, with the advent of time and change in…

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