https://www.taxtmi.com/caselaws?id=156279 Where the local sales tax law already authorised levy on food and drinks served in a restaurant, the Forty-sixth Constitutional Amendment, including Article 366(29A)(f) and Section 6, validated past levies and no fresh post-amendment provision was required. The Bombay Sales Tax Act already covered cooked food and drinks supplied in restaurants, so tax remained recoverable for the material period before 2 February 1983. Authorities cited by the assessee were distinguished because they involved statutes that did not previously provide for such levy. The liability to tax on amounts recovered from customers for restaurant food was therefore upheld in favour of the Revenue. en-us Fri, 03 Aug 1990 00:00:00 +0530 Tue, 17 Sep 2013 14:47:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156279 Where the local sales tax law already authorised levy on food and drinks served in a restaurant, the Forty-sixth Constitutional Amendment, including Article 366(29A)(f) and Section 6, validated past levies and no fresh post-amendment provision was required. The Bombay Sales Tax Act already covered cooked food and drinks supplied in restaurants, so tax remained recoverable for the material period before 2 February 1983. Authorities cited by the assessee were distinguished because they involved statutes that did not previously provide for such levy. The liability to tax on amounts recovered from customers for restaurant food was therefore upheld in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 03 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156279