https://www.taxtmi.com/caselaws?id=104718 Article 366(29A)(f) brought the supply of food and drink by restaurants and hotels within the concept of a sale for tax purposes, so the composite bill could not be split to exclude an alleged service element from the taxable supply. In residential hotels charging a combined lodging-and-boarding price, only the food-and-drink component was taxable, and uniform assessment required rules prescribing a segregation formula to avoid arbitrary treatment. Section 6 of the Constitution (Forty-sixth Amendment) Act, 1982 retrospectively validated only State laws that already contained the necessary charging provision, so it did not sustain the pre-2 February 1983 levies in Maharashtra and Uttar Pradesh where such authority was absent. en-us Tue, 12 Oct 1999 00:00:00 +0530 Thu, 01 Jan 2026 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104718 Article 366(29A)(f) brought the supply of food and drink by restaurants and hotels within the concept of a sale for tax purposes, so the composite bill could not be split to exclude an alleged service element from the taxable supply. In residential hotels charging a combined lodging-and-boarding price, only the food-and-drink component was taxable, and uniform assessment required rules prescribing a segregation formula to avoid arbitrary treatment. Section 6 of the Constitution (Forty-sixth Amendment) Act, 1982 retrospectively validated only State laws that already contained the necessary charging provision, so it did not sustain the pre-2 February 1983 levies in Maharashtra and Uttar Pradesh where such authority was absent. Case-Laws VAT / Sales Tax Tue, 12 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104718