Levy of VAT on Indian liquor sold by hotels in Tamil Nadu is constitutionally valid

CST & VAT: Tamil Nadu VAT: Levy of VAT on Indian-made liquor sold by hotels/clubs is constitutionally valid, irrespective of the fact that VAT was imposed without giving benefit to set-off of tax-suffered turnover at the time of purchase. This is so since liquor is non-vatable goods and provisions imposing non-vatable tax on goods had not been challenged.