https://www.taxtmi.com/caselaws?id=155752 Section 6(2) of the Constitution (Forty-sixth Amendment) Act, 1982 is described as overriding the validation clause in section 6(1) for supplies of food, snacks and beverages by restaurants, canteens and eating houses made for consumption therein before 2 February 1983, where tax had not been collected on the footing that no such levy then applied. The provision is said to govern only that confined pre-commencement class of transactions, making it unnecessary to consider the wider reach of the validation clause where the exemption does not apply. On that construction, the disputed supplies fall within the exemption and the challenge to the Tribunal's view fails. en-us Wed, 20 Apr 1988 00:00:00 +0530 Sat, 07 Sep 2013 15:13:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155752 Section 6(2) of the Constitution (Forty-sixth Amendment) Act, 1982 is described as overriding the validation clause in section 6(1) for supplies of food, snacks and beverages by restaurants, canteens and eating houses made for consumption therein before 2 February 1983, where tax had not been collected on the footing that no such levy then applied. The provision is said to govern only that confined pre-commencement class of transactions, making it unnecessary to consider the wider reach of the validation clause where the exemption does not apply. On that construction, the disputed supplies fall within the exemption and the challenge to the Tribunal's view fails. Case-Laws VAT and Sales Tax Wed, 20 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155752