https://www.taxtmi.com/caselaws?id=128440 The article explains that a higher sales tax rate on food and drink supplied in hotels, boarding houses and restaurants was upheld as a valid classification because it rested on an intelligible differentia with a rational nexus to equitable tax apportionment and easier collection. It also states that liquids such as rasam, sambar, buttermilk and curd served with meals were treated as articles of food and drink, even when mixed with solid food, and that their value could form part of taxable turnover without separate billing. The discussion applies these principles to hotel meal turnover under the proviso to section 3(1)(b). en-us Wed, 28 Mar 1962 00:00:00 +0530 Fri, 05 Apr 2013 16:02:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128440 The article explains that a higher sales tax rate on food and drink supplied in hotels, boarding houses and restaurants was upheld as a valid classification because it rested on an intelligible differentia with a rational nexus to equitable tax apportionment and easier collection. It also states that liquids such as rasam, sambar, buttermilk and curd served with meals were treated as articles of food and drink, even when mixed with solid food, and that their value could form part of taxable turnover without separate billing. The discussion applies these principles to hotel meal turnover under the proviso to section 3(1)(b). Case-Laws VAT and Sales Tax Wed, 28 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128440