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    <title>2020 (8) TMI 780 - MADRAS HIGH COURT</title>
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    <description>A request for waiver of sales tax on food and drinks in a star hotel had to be reconsidered where the authority passed the order without meaningful examination of the taxpayer&#039;s representation and the relevant administrative materials. The court noted the bearing of Entry 150 of the Tamil Nadu General Sales Tax Act and Article 366(29-A), and found the plea that tax had not been collected from consumers relevant to the waiver claim. The impugned order was set aside to the necessary extent, and the matter was remitted for a fresh decision after hearing the taxpayer.</description>
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