https://www.taxtmi.com/caselaws?id=155308 Restaurant supplies of food were treated as within the constitutional concept of tax on the supply of food or drink in the course of service after Article 366(29A)(f) expanded the field of levy. The Forty-sixth Amendment, including section 6(2)(b), validated prior assessments for the relevant period, and the Bihar Finance Act, 1981 was amended by section 2(t)(vi) and section 60A(2)(b) to mirror that validation scheme. The text explains that these validating provisions supplied statutory sanction to the challenged assessments, so the earlier view that such restaurant transactions were outside the sales tax net could not defeat the levy for the covered assessment years. en-us Mon, 06 Apr 1987 00:00:00 +0530 Tue, 03 Sep 2013 14:19:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155308 Restaurant supplies of food were treated as within the constitutional concept of tax on the supply of food or drink in the course of service after Article 366(29A)(f) expanded the field of levy. The Forty-sixth Amendment, including section 6(2)(b), validated prior assessments for the relevant period, and the Bihar Finance Act, 1981 was amended by section 2(t)(vi) and section 60A(2)(b) to mirror that validation scheme. The text explains that these validating provisions supplied statutory sanction to the challenged assessments, so the earlier view that such restaurant transactions were outside the sales tax net could not defeat the levy for the covered assessment years. Case-Laws VAT and Sales Tax Mon, 06 Apr 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155308