https://www.taxtmi.com/caselaws?id=157458 The Court upheld the State's authority to levy sales tax on food and beverages supplied in hotels/restaurants, citing historical practice and legislative provisions. The validity of the Forty-sixth Amendment to the Constitution, allowing such taxation, was affirmed. Entries in the Bombay Sales Tax Act, 1959, imposing tax on food articles based on sale price and star ratings of hotels/restaurants, were deemed constitutional. Challenges on grounds of discriminatory tax rates and classification were dismissed. The Court rejected the writ petition, finding no violation of Article 14 and denying further appeals or interim relief to the petitioner. en-us Fri, 16 Jul 1993 00:00:00 +0530 Sat, 05 Oct 2013 17:01:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157458 The Court upheld the State's authority to levy sales tax on food and beverages supplied in hotels/restaurants, citing historical practice and legislative provisions. The validity of the Forty-sixth Amendment to the Constitution, allowing such taxation, was affirmed. Entries in the Bombay Sales Tax Act, 1959, imposing tax on food articles based on sale price and star ratings of hotels/restaurants, were deemed constitutional. Challenges on grounds of discriminatory tax rates and classification were dismissed. The Court rejected the writ petition, finding no violation of Article 14 and denying further appeals or interim relief to the petitioner. Case-Laws VAT and Sales Tax Fri, 16 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157458