https://www.taxtmi.com/caselaws?id=128232 The amended proviso to the Madras General Sales Tax Act, 1939, was challenged as discriminatory because it extended the higher tax rate on articles of food and drink sold in a hotel, boarding house, restaurant, stall or other place. Applying ejusdem generis, the Court held that the added words "stall or any other place" could not create an unlimited class and were confined to places of the same kind as the specified establishments where prepared food and drink are sold for immediate consumption. The exemption notifications did not cure the inequality or alter that construction. The proviso therefore continued to offend Article 14 and was unconstitutional. en-us Tue, 14 Feb 1961 00:00:00 +0530 Sat, 30 Mar 2013 12:00:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128232 The amended proviso to the Madras General Sales Tax Act, 1939, was challenged as discriminatory because it extended the higher tax rate on articles of food and drink sold in a hotel, boarding house, restaurant, stall or other place. Applying ejusdem generis, the Court held that the added words "stall or any other place" could not create an unlimited class and were confined to places of the same kind as the specified establishments where prepared food and drink are sold for immediate consumption. The exemption notifications did not cure the inequality or alter that construction. The proviso therefore continued to offend Article 14 and was unconstitutional. Case-Laws VAT and Sales Tax Tue, 14 Feb 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128232