https://www.taxtmi.com/caselaws?id=157442 Section 6 of the Constitution (Forty-sixth Amendment) Act, 1982 was treated as a valid constitutional validating provision within Parliament's amending power under article 368, and its retrospective effect was recognised to support sales tax on supply of food and drinks in hotels and restaurants under the Tamil Nadu General Sales Tax Act, 1959. Entry No. 150 was held unavailable only for the period between 23 March 1987 and 19 September 1987, after which it revived until later deletion. The levy on ice-cream depended on the category and rate in force for the relevant period, entry No. 150 applied by reference to the classified hotel as the place of sale, and exemption under section 6(2) had to be examined at assessment stage. en-us Mon, 07 Mar 1994 00:00:00 +0530 Sat, 05 Oct 2013 15:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157442 Section 6 of the Constitution (Forty-sixth Amendment) Act, 1982 was treated as a valid constitutional validating provision within Parliament's amending power under article 368, and its retrospective effect was recognised to support sales tax on supply of food and drinks in hotels and restaurants under the Tamil Nadu General Sales Tax Act, 1959. Entry No. 150 was held unavailable only for the period between 23 March 1987 and 19 September 1987, after which it revived until later deletion. The levy on ice-cream depended on the category and rate in force for the relevant period, entry No. 150 applied by reference to the classified hotel as the place of sale, and exemption under section 6(2) had to be examined at assessment stage. Case-Laws VAT and Sales Tax Mon, 07 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157442