Supreme Court · 1999 INSC 470 · Decided 12 October 1999
M/S. K. Damodarasamy Naidu and BROS. ETC. ETC. v. The State of Tamil Nadu and ANR. ETC. ETC.
- Court
- Supreme Court of India
- Citation
- 1999 INSC 470 · [1999] SUPP. 3 S.C.R. 597
- Case number
- CIVIL APPEAL No. 1416/1990
- Decided
- 12 October 1999
- Bench
- S.P. BHARUCHA, B.N. KIRPAL, V.N. KHARE, D.P. MOHAPATRA, N. SANTOSH HEGDE (5-judge bench)
- Outcome
- Dismissed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 366, 6
Headnote
Constitution of India/Constitution (Forty-Sixth Amendment) Act, 1982: Anicle 366 Clause (29A)-Supply of food and drinks by Hotels and C Restaurants-Sales Tax-Levy of-Held, States entitled to Levy Tax on the supply of food and drink-No necessity to split the food charges from of tax-Tamil Nadu General Sales Tax Act, 1959---Bombay Sales Tax Act, 1959---U.P. Sales Tax Act, 1948. Anide 366 Clause (29A)/S.6-Supply of food and drinks-Sales D Tax-Levy of-No enabling provision in State enactments in State of Maharashtra and in S(ate of Uttar Pradesh prior to 2.2.1983-Effect
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