Until the 46th Amendment of the Constitution became effective, the supplies which have been made by these eating houses to companysumers were number treated as sale assessable to tax on account of decisions of this Court.
Seven assessed in this petition under Article 32 of the Constitution are running hotels, restaurants and canteens which are eating places within the city of Visakhapatnam in the State of Andhra Pradesh.
Heard learned Counsel for the patries.
