Service of Mineral water at restaurants is liable to 10% VAT under Bombay Sales Tax Act

CST & VAT : Where assessee was running several restaurants having permit rooms which served Indian Made Foreign Liquor as well as non-alcoholic drinks, mineral water served to customers at restaurants would fall under Entry No. 14 of Part II of Schedule C of Bombay Sale Tax Act, 1959 and was liable to tax at 10 per cent