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    <title>1988 (10) TMI 264 - MADRAS HIGH COURT</title>
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    <description>A registered hotels association, acting through its President in a representative capacity, could maintain a writ petition on behalf of its members. On merits, the Court followed the earlier ruling that supply of food and drink in hotels and restaurants was not a sale exigible to sales tax under the Act. The members were therefore entitled to the benefit of the earlier waiver and exemption orders, and the later Government Order imposing restrictive conditions could not defeat that relief. The challenge to the restrictive waiver order succeeded, and the impugned conditions were held unenforceable against the association members.</description>
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    <pubDate>Tue, 11 Oct 1988 00:00:00 +0530</pubDate>
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      <title>1988 (10) TMI 264 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=155755</link>
      <description>A registered hotels association, acting through its President in a representative capacity, could maintain a writ petition on behalf of its members. On merits, the Court followed the earlier ruling that supply of food and drink in hotels and restaurants was not a sale exigible to sales tax under the Act. The members were therefore entitled to the benefit of the earlier waiver and exemption orders, and the later Government Order imposing restrictive conditions could not defeat that relief. The challenge to the restrictive waiver order succeeded, and the impugned conditions were held unenforceable against the association members.</description>
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      <law>VAT and Sales Tax</law>
      <pubDate>Tue, 11 Oct 1988 00:00:00 +0530</pubDate>
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