https://www.taxtmi.com/caselaws?id=157444 After the Forty-sixth Amendment, supply of food and drinks in hotels, restaurants and eating houses is treated as a deemed sale under Article 366(29A)(f), and the Tamil Nadu General Sales Tax Act, 1959 was read consistently with that constitutional expansion, so the levy of sales tax was sustained. Section 3 was considered sufficient to support the tax, and no separate charging provision or bifurcation of a service element was required because the entire transaction fell within the expanded concept of sale. The cancellation of a later exemption notification did not revive an earlier superseded exemption notification in the absence of express revival. en-us Mon, 12 Apr 1993 00:00:00 +0530 Sat, 05 Oct 2013 16:01:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157444 After the Forty-sixth Amendment, supply of food and drinks in hotels, restaurants and eating houses is treated as a deemed sale under Article 366(29A)(f), and the Tamil Nadu General Sales Tax Act, 1959 was read consistently with that constitutional expansion, so the levy of sales tax was sustained. Section 3 was considered sufficient to support the tax, and no separate charging provision or bifurcation of a service element was required because the entire transaction fell within the expanded concept of sale. The cancellation of a later exemption notification did not revive an earlier superseded exemption notification in the absence of express revival. Case-Laws VAT and Sales Tax Mon, 12 Apr 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157444