https://www.taxtmi.com/caselaws?id=155386 The Forty-sixth Constitutional Amendment validated tax on the supply of food or other consumables for consideration, and Article 366(29A)(f) gave that levy constitutional force. Section 6 of the Constitution (Forty-sixth Amendment) Act, 1982 provided only limited exemptions, while the Bihar Finance Act was later amended to include restaurant food supplies within the tax net. In that statutory setting, sales tax assessments on food supplied and consumed in restaurants were no longer open to challenge on the ground that no sales tax was payable, and the challenge failed. en-us Fri, 15 May 1987 00:00:00 +0530 Tue, 03 Sep 2013 18:40:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155386 The Forty-sixth Constitutional Amendment validated tax on the supply of food or other consumables for consideration, and Article 366(29A)(f) gave that levy constitutional force. Section 6 of the Constitution (Forty-sixth Amendment) Act, 1982 provided only limited exemptions, while the Bihar Finance Act was later amended to include restaurant food supplies within the tax net. In that statutory setting, sales tax assessments on food supplied and consumed in restaurants were no longer open to challenge on the ground that no sales tax was payable, and the challenge failed. Case-Laws VAT and Sales Tax Fri, 15 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155386