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1999 (10) TMI 598 - SC - VAT and Sales TaxEntitlement of the States to levy tax on the sale of food and drink - Held that:- the levy of sales tax on the supply of food and drink prior to February 2, 1983, in the State of Maharashtra is bad in law The State of Maharashtra is directed henceforth not to make assessments of the tax on the supply of food and drink on hotel owners who provide lodging and boarding for a composite sum until it frames Rules that set out formulae for such assessment which take account of the fact that residential hotels may provide lodging and full or part board. If the rules are framed by June 1, 2000, the assessments that are not completed only by reason of this order may be proceeded with. If the rules are not framed by the said date, these assessments shall lapse. No proceedings for assessments shall be commenced hereafter until the rules have been framed. At the same time, completed assessments as of today shall not be affected by this order, and the assessees would be entitled to adopt proceedings thereagainst, subject to the law.
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