https://www.taxtmi.com/caselaws?id=128440 Higher-rate taxation of food and drink sold by hotels, boarding houses and restaurants under the proviso to section 3(1)(b) of the Madras General Sales Tax Act, 1939, was treated as constitutionally valid because the classification rested on an intelligible differentia rationally connected with equitable tax apportionment and easier collection. Rasam, sambar, buttermilk and curd served with meals fall within "articles of food and drink"; food and drink are not mutually exclusive in this context. Their value may form part of taxable turnover through a composite meal charge, even where no separate billing or separate sale occurs. 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 Higher-rate taxation of food and drink sold by hotels, boarding houses and restaurants under the proviso to section 3(1)(b) of the Madras General Sales Tax Act, 1939, was treated as constitutionally valid because the classification rested on an intelligible differentia rationally connected with equitable tax apportionment and easier collection. Rasam, sambar, buttermilk and curd served with meals fall within "articles of food and drink"; food and drink are not mutually exclusive in this context. Their value may form part of taxable turnover through a composite meal charge, even where no separate billing or separate sale occurs. Case-Laws VAT and Sales Tax Wed, 28 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128440