https://www.taxtmi.com/caselaws?id=155745 Sales and supply of food, snacks and beverages by canteens, restaurants and similar establishments for the period before 2 February 1983 were protected by section 6(2) of the Constitution (Forty-sixth Amendment) Act, 1982 where tax had not been collected from customers. That exemption operated notwithstanding the general liability under section 6(1), so pre-amendment transactions had to be assessed in light of the non-collection condition and were not taxable to the extent covered by section 6(2). en-us Wed, 18 Jan 1989 00:00:00 +0530 Sat, 07 Sep 2013 15:00:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155745 Sales and supply of food, snacks and beverages by canteens, restaurants and similar establishments for the period before 2 February 1983 were protected by section 6(2) of the Constitution (Forty-sixth Amendment) Act, 1982 where tax had not been collected from customers. That exemption operated notwithstanding the general liability under section 6(1), so pre-amendment transactions had to be assessed in light of the non-collection condition and were not taxable to the extent covered by section 6(2). Case-Laws VAT and Sales Tax Wed, 18 Jan 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155745