https://www.taxtmi.com/caselaws?id=164623 For assessment years before 1 April 2002, food and drinks sold in hotels and restaurants under the unamended section 3D of the Tamil Nadu General Sales Tax Act, 1959 were taxable at a flat 2% rate. The provision, as it stood until 31 March 2002, did not distinguish between branded and unbranded items, and that distinction was introduced only by the amendment effective from 1 April 2002. The later clarification could not be applied retrospectively to years 1998-99 to 2001-02, so the proposed 16% levy was unsupported. The assessment therefore had to proceed at 2%. en-us Tue, 06 Oct 2009 00:00:00 +0530 Fri, 31 Oct 2014 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164623 For assessment years before 1 April 2002, food and drinks sold in hotels and restaurants under the unamended section 3D of the Tamil Nadu General Sales Tax Act, 1959 were taxable at a flat 2% rate. The provision, as it stood until 31 March 2002, did not distinguish between branded and unbranded items, and that distinction was introduced only by the amendment effective from 1 April 2002. The later clarification could not be applied retrospectively to years 1998-99 to 2001-02, so the proposed 16% levy was unsupported. The assessment therefore had to proceed at 2%. Case-Laws VAT and Sales Tax Tue, 06 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164623