https://www.taxtmi.com/caselaws?id=380076 A concessional sales tax provision for food and drinks was construed strictly, and sales made to industrial canteens, hospitals, defence establishments and similar facilities were held not to fall within "any other eating house" under the unamended law. The later amendment to the provision, which expanded coverage to ready-to-eat foods and catering-related activities, was treated as a substantive change and not as a clarificatory measure; it therefore did not apply retrospectively to earlier assessment years. Departmental clarifications and prior appellate orders could not override the statute, and definitions drawn from other enactments were rejected as inapplicable to the Act's own context. en-us Tue, 30 Apr 2019 00:00:00 +0530 Thu, 18 Mar 2021 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380076 A concessional sales tax provision for food and drinks was construed strictly, and sales made to industrial canteens, hospitals, defence establishments and similar facilities were held not to fall within "any other eating house" under the unamended law. The later amendment to the provision, which expanded coverage to ready-to-eat foods and catering-related activities, was treated as a substantive change and not as a clarificatory measure; it therefore did not apply retrospectively to earlier assessment years. Departmental clarifications and prior appellate orders could not override the statute, and definitions drawn from other enactments were rejected as inapplicable to the Act's own context. Case-Laws VAT and Sales Tax Tue, 30 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380076