K M GOEL PROPRIETOR BOMBAY ANAND BHAVAN Vs. STATE OF MADRAS

JUDGEMENT

(1.) BY section 2 of the Madras Act XV of 1949, section 3(1), the charging section of the Madras General Sales Tax Act, 1939, was amended by the addition of a proviso in these terms :-

(2.) THE constitutionality of this proviso was challenged in A. R. Krishna Iyer v. State of Madras It was contended therein that the impugned proviso offended against Article 14 of the Constitution. This Court upheld the contention holding :

(3.) IT was accordingly held that the proviso would not apply to a sweetmeat stall which did not partake of the characteristics of a hotel, boarding house or restaurant. These decisions were followed by an amendment of the Madras General Sales Tax Act. By section 3 of the Act XV of 1956, the proviso was amended, and in the form in which it stood at the relevant time, it ran thus :