https://www.taxtmi.com/caselaws?id=167708 Food and other consumables served in a restaurant were not subject to trade tax for periods before the deemed-sale amendment took effect, because the pre-amendment rule treated such supply as not amounting to a sale. The corresponding amendment to the U.P. Trade Tax Act was held prospective and not retrospective, so it did not alter liability for earlier years. On that basis, the earlier legal position continued to apply to the assessee's relevant assessment periods, and the supplies made before the effective date remained outside trade tax. en-us Tue, 09 Oct 2012 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167708 Food and other consumables served in a restaurant were not subject to trade tax for periods before the deemed-sale amendment took effect, because the pre-amendment rule treated such supply as not amounting to a sale. The corresponding amendment to the U.P. Trade Tax Act was held prospective and not retrospective, so it did not alter liability for earlier years. On that basis, the earlier legal position continued to apply to the assessee's relevant assessment periods, and the supplies made before the effective date remained outside trade tax. Case-Laws VAT and Sales Tax Tue, 09 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167708