https://www.taxtmi.com/caselaws?id=159958 Receipts from supply of food and beverages by a hotel, restaurant or employees' canteen, when rendered as part of services, were outside sales tax for assessment periods before 3 February 1983. The Constitution (Forty-sixth Amendment) Act, 1982 enlarged taxing competence through Article 366(29A), but that enlargement was only enabling and did not itself impose liability for earlier periods. The U.P. Sales Tax (Amendment and Validation) Act, 1985 was brought into force from 3 February 1983, and the validation provision operated only from that date under the amended law. Pre-amendment transactions remained governed by the earlier statutory position. en-us Mon, 21 Dec 1998 00:00:00 +0530 Fri, 06 Dec 2013 11:33:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159958 Receipts from supply of food and beverages by a hotel, restaurant or employees' canteen, when rendered as part of services, were outside sales tax for assessment periods before 3 February 1983. The Constitution (Forty-sixth Amendment) Act, 1982 enlarged taxing competence through Article 366(29A), but that enlargement was only enabling and did not itself impose liability for earlier periods. The U.P. Sales Tax (Amendment and Validation) Act, 1985 was brought into force from 3 February 1983, and the validation provision operated only from that date under the amended law. Pre-amendment transactions remained governed by the earlier statutory position. Case-Laws VAT and Sales Tax Mon, 21 Dec 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159958