https://www.taxtmi.com/caselaws?id=164036 Section 6(2)(a) of the Constitution of India (Forty-sixth Amendment) Act, 1982 exempted restaurant supplies of food-stuffs made between 7 September 1978 and the commencement of the amending Act where no tax had been collected because such levy was then unavailable. The assessee, an unregistered dealer that did not collect tax on the relevant supplies, was held entitled to that protection. The validation of tax on food and drink supplies was followed by the State amendment coming into force on 7 April 1984, and the exemption under the Forty-sixth Amendment was treated as continuing until that State legislation took effect. en-us Thu, 31 Jul 2008 00:00:00 +0530 Tue, 02 Dec 2014 19:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164036 Section 6(2)(a) of the Constitution of India (Forty-sixth Amendment) Act, 1982 exempted restaurant supplies of food-stuffs made between 7 September 1978 and the commencement of the amending Act where no tax had been collected because such levy was then unavailable. The assessee, an unregistered dealer that did not collect tax on the relevant supplies, was held entitled to that protection. The validation of tax on food and drink supplies was followed by the State amendment coming into force on 7 April 1984, and the exemption under the Forty-sixth Amendment was treated as continuing until that State legislation took effect. Case-Laws VAT and Sales Tax Thu, 31 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164036