https://www.taxtmi.com/caselaws?id=156019 The Forty-sixth Constitutional Amendment enlarged the constitutional concept of sale to cover supply of food or drinks as part of service, but it did not by itself amend section 2(o) of the Rajasthan Sales Tax Act, 1954. As a result, before the State amendment effective from 1 April 1987, the Act did not authorise sales tax on such hotel or restaurant supplies for the period 3 February 1983 to 31 March 1987. Refund claims for tax paid during that period depended on section 23-B and required an enquiry into whether the tax had actually been recovered from customers; refund was not automatic and would be denied if the tax had been passed on. en-us Fri, 02 Mar 1990 00:00:00 +0530 Thu, 12 Sep 2013 14:04:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156019 The Forty-sixth Constitutional Amendment enlarged the constitutional concept of sale to cover supply of food or drinks as part of service, but it did not by itself amend section 2(o) of the Rajasthan Sales Tax Act, 1954. As a result, before the State amendment effective from 1 April 1987, the Act did not authorise sales tax on such hotel or restaurant supplies for the period 3 February 1983 to 31 March 1987. Refund claims for tax paid during that period depended on section 23-B and required an enquiry into whether the tax had actually been recovered from customers; refund was not automatic and would be denied if the tax had been passed on. Case-Laws VAT and Sales Tax Fri, 02 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156019