https://www.taxtmi.com/caselaws?id=154962 Retrospective tax legislation was upheld where the Uttar Pradesh amendment cured the defect identified in earlier decisions by redefining "sale" to include the supply of food and drink for consideration. The Constitution (Forty-sixth Amendment) Act, 1982 had expanded the constitutional scope of tax on sales or purchases by inserting article 366(29-A), and the Court treated the State's retrospective validation measure as within legislative competence. On that basis, the challenge to the U.P. Sales Tax (Amendment and Validation) Act, 1985 failed, and the impugned levy on hotel food supplies remained sustainable. en-us Fri, 05 Sep 1986 00:00:00 +0530 Fri, 30 Aug 2013 16:26:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154962 Retrospective tax legislation was upheld where the Uttar Pradesh amendment cured the defect identified in earlier decisions by redefining "sale" to include the supply of food and drink for consideration. The Constitution (Forty-sixth Amendment) Act, 1982 had expanded the constitutional scope of tax on sales or purchases by inserting article 366(29-A), and the Court treated the State's retrospective validation measure as within legislative competence. On that basis, the challenge to the U.P. Sales Tax (Amendment and Validation) Act, 1985 failed, and the impugned levy on hotel food supplies remained sustainable. Case-Laws VAT and Sales Tax Fri, 05 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154962