Supreme Court · 1990 INSC 52 · Decided 21 February 1990
Kerala Hotel & Restaurant Association and ORS. ETC. ETC. v. State of Kerala and ORS.
- Court
- Supreme Court of India
- Citation
- 1990 INSC 52 · [1990] 1 S.C.R. 516
- Case number
- CIVIL APPEAL No. 912/1988
- Decided
- 21 February 1990
- Bench
- S. RANGANATHAN, N.D. OJHA, J.S. VERMA (3-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 14, 32
Headnote
Kera/a General Sales Tax Act, 1963: Sections 5, 9-FirstSchedu/e Item 57-Constitutional validity-Imposition of Sales Tax-Cooked food sold to affluent in luxury hotels-Exemption with regard to modest C eating houses-Whether discriminatory and violates Article 14. - Tamil Nadu General Sales Tax Act, of Sales Tax-Cooked food sold to affluent in luxury hotels-Exemption with regard to modest eating houses-Whe­ the'r discriminatory and violates Article 14. The Constitutional validity of similar provisions in the States of Kerala and Tamil Nadu which result in imposition of Sales Tax
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