https://www.taxtmi.com/caselaws?id=127613 The Mysore HC held that the proviso to section 3(1)(b) of the Mysore Sales Tax Act, which imposed a higher sales tax on food and drink sold in hotels, boarding houses, restaurants and canteens, offended Article 14 because the classification lacked a rational basis and no just relation to the object of the tax. The supposed commercial advantage of sales within hotel premises was found too uncertain to support the heavier burden. The levy was therefore invalid and unenforceable, and liability, if any, could arise only under section 3(1)(b) without the impugned proviso. en-us Thu, 27 Sep 1956 00:00:00 +0530 Wed, 13 Mar 2013 10:19:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127613 The Mysore HC held that the proviso to section 3(1)(b) of the Mysore Sales Tax Act, which imposed a higher sales tax on food and drink sold in hotels, boarding houses, restaurants and canteens, offended Article 14 because the classification lacked a rational basis and no just relation to the object of the tax. The supposed commercial advantage of sales within hotel premises was found too uncertain to support the heavier burden. The levy was therefore invalid and unenforceable, and liability, if any, could arise only under section 3(1)(b) without the impugned proviso. Case-Laws VAT and Sales Tax Thu, 27 Sep 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127613