https://www.taxtmi.com/caselaws?id=154172 Article 366(29A)(f) enlarged the constitutional concept of sale to include supply of food and drink for consideration, even when bundled with service, thereby widening State competence under Entry 54 of List II to tax hotel and restaurant supplies. The validating provision in section 6 of the Constitution (Forty-sixth Amendment) Act was construed as applying only to laws made in pursuance of the Constitution; it was not extended to the U.P. Sales Tax Act, 1948, a pre-Constitution enactment continued under article 372, or to the notifications issued under that regime. en-us Fri, 21 Oct 1983 00:00:00 +0530 Fri, 09 Aug 2013 17:03:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154172 Article 366(29A)(f) enlarged the constitutional concept of sale to include supply of food and drink for consideration, even when bundled with service, thereby widening State competence under Entry 54 of List II to tax hotel and restaurant supplies. The validating provision in section 6 of the Constitution (Forty-sixth Amendment) Act was construed as applying only to laws made in pursuance of the Constitution; it was not extended to the U.P. Sales Tax Act, 1948, a pre-Constitution enactment continued under article 372, or to the notifications issued under that regime. Case-Laws VAT and Sales Tax Fri, 21 Oct 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154172