https://www.taxtmi.com/caselaws?id=161536 A caterer operating in premises linked to a club where liquor was served was treated as falling within the amended composition scheme under section 17(4)(i) of the Karnataka Sales Tax Act, because the food service was operationally connected to the liquor-serving activity and formed an incidental adjunct to that business. The constitutional challenge under Articles 14, 19(1)(g) and 265 was rejected, as the restriction was found to serve the public interest and to rest on a lawful statutory basis. The amended provision was therefore upheld and the composition levy applied. en-us Wed, 15 Oct 2003 00:00:00 +0530 Fri, 31 Jan 2014 15:43:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161536 A caterer operating in premises linked to a club where liquor was served was treated as falling within the amended composition scheme under section 17(4)(i) of the Karnataka Sales Tax Act, because the food service was operationally connected to the liquor-serving activity and formed an incidental adjunct to that business. The constitutional challenge under Articles 14, 19(1)(g) and 265 was rejected, as the restriction was found to serve the public interest and to rest on a lawful statutory basis. The amended provision was therefore upheld and the composition levy applied. Case-Laws VAT and Sales Tax Wed, 15 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161536