https://www.taxtmi.com/caselaws?id=154364 A constitutional amendment may validly expand legislative competence and validate past sales tax collections on supply of food and beverages in hotels, restaurants and bars, even where earlier decisions treated such supply as service, and that validation does not by itself offend the basic structure or fundamental rights. However, the amendment does not create a fresh charging provision under the State sales tax law: future levy and collection depend on amendment of the relevant State Act, including its definitions of sale and turnover. Past collections were validated subject to the stated exemption, but future provisional assessments were unsustainable until the State statute was amended. en-us Fri, 25 Jan 1985 00:00:00 +0530 Sat, 17 Aug 2013 18:02:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154364 A constitutional amendment may validly expand legislative competence and validate past sales tax collections on supply of food and beverages in hotels, restaurants and bars, even where earlier decisions treated such supply as service, and that validation does not by itself offend the basic structure or fundamental rights. However, the amendment does not create a fresh charging provision under the State sales tax law: future levy and collection depend on amendment of the relevant State Act, including its definitions of sale and turnover. Past collections were validated subject to the stated exemption, but future provisional assessments were unsustainable until the State statute was amended. Case-Laws VAT and Sales Tax Fri, 25 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154364