operating in urban areas and by clubs, lodging houses and star hotels. In pursuance of the said amendment, Notification dated 28.02.2014 was issued exempting tax payable on sale of liquor by dealers except persons mentioned in the said Notification. Subsequently, vide Notification dated 21.04.2014, it was clarified that the categories of persons mentioned therein are subjected to VAT w.e.f. 01.03.2014 and 21.04.2014. As per the said Notification dated 21.04.2014, certain types of liquor licencees were exempted from VAT. It is contended by the petitioners that pursuant to the aforesaid amendment to the KVAT Act, VAT is sought to be imposed upon the petitioners who are carrying on business as Bar and Restaurant selling liquor. Petitioners contend that the aforesaid alleged liability to pay VAT under the KVAT Act by the petitioners was in force upto July, 2017 till introduction of the GST regime, under which, GST on liquor was exempted in respect of the petitioners and accordingly, the subject matter of the dispute in all the petitions is for the period 2014 -17.
